TAX  AND  ASSESSMENT  ACTS, 

AND   AMENDMENTS. 


THE  TAX  ACT  OF  24th  APRIL  1863,  AS  AMENDED. 


AM  ACT  to  amend  an  Act  entitled  "  An  Act  to  lay  taxes  for 
the  common  defence  and  carry  on  the  Government  of  the 
Confederate  States,"    approved  Ajjril  2£th,  1863. 

The  Congress  of  the  Confederate  States  of  America  do  enact, 
That  an  Act  entitled  "  An  Act  to  lay  taxes  tor  the  common  defence, 
and  carry  on  the  Government  of  the  Confederate  States,"  approved 
April  24, 1863,  be  and  the  same  is  hereby  amended,  so  as  to  read 
as  follows  : 

REGISTRATION    OF    BUSINESS. 

Sec.    1.  Every  person  engaged  or  intending  to  engage  in  any  busi- 
ness named  in  the  fourth  section  of  this  act,  shall  within  sixty  days  Business  to  be  reg- 

.,  .  l-,  .  ,.  *  »        ■       ■   -     i_       • '        <  1  istered  within  six 

after  the  passage  of  this  act,  or  at  the  time  of  beginning  business,  and  tydays  after  Pas- 
on  the  first  day  of  January  in  each  year  thereafter,  register    with  the  ^tge ££j£h  ''"„ 
district  collector,  in  such  form  as  the  commissioner  of  taxes  shall  pre-  each  year  there- 
scribe,  a  true  account  of  the  name  and  residence  of  each  person,  firm,  a 
or  corporation  engaged  or  interested  in  the  business,  with  a  statement 
of  the  time  for  which,  and  the  place  and  manner  in  which  the  same  is 
to  be  conducted,  and  of  all  other  facts  going  to  ascertain  the  amount 
of  tax  upon  such  business  for  the  past  or  the  future,  according  to   the 
provisions   of  this  act.     At  the  time  of  such   registry,  there  shall  be    specific  tax  paid 
paid  to  the  collector  the  specific  tax  for  the  year,  ending  on  the  next  at  time  of  registry. 
thirty-first  of  December,  and  such  other  tax  as  may  be  due  upon  sales 
or  receipts  in  such  business,  at  the  time  of  such  registry,  as  herein 
provided  ;  and  the  collector  shall  give  to  the  person  making  such  reg- 
istry a  copy  thereof,  with  a  receipt  for  the  amount  of  tax  then  paid. 

Sec.  2.  That  any  person  failing  to  make  the  registry,  and  to  pay  the  tax 
required  by  the  preceding  section,  shall  io  addition  to  all  other  taxes  do°^eUt'atr.s  pay 
upon  his  business  imposed  by  this  act,  pay  double  the  amount  of  the 
specific    tax  on  such  business,  and  a  like  sum  for  every  thirty  days  of 
such  failure.  / 

Sec.  3.  That  except  where  herein  otherwise  provided,  there  shall  be  a 
separate  registry  and  tax  for  each  business  mentioned   in  the  fourth    separate  regis 
section  of  this  act,  and  for  each  place  of  conducting  the  same,  but  no  ry         ep  ' 
tax  shall  be  required  for  the  mere  storage  of  goods  at  a  place  other  than 


2  THE    TAX    ACT. 

the  legistcrcd  place  of  business.     Upon  every  change  in  the  place  of 
conducting  a  registered  business,  there  shall  be  a  new  registry,  but  no 
incase  of 'leath  additional  Ux  shall  be  required.     Upon  the  death  of  any  person  Con- 
or chang;  of  place  ducting  a  business  registered   and  taxed  as  herein  required,  or  upon 
made?8*  °  °  '*  the  transfer  of  the  business  to  another,  the  business  shall   not  be  sub- 
jected to  any  additional  tax,  but  there  shall  be  a  new  registry  in  the 
name  of  the  person  authorized  by  law  to  continue  the  business. 
**• 

BANKER8,     AUCTIONEERS,     DEALERS,     ETC. 

Sec.  4.  That  upon  each  trade,  business  or  occupation  hereinafter 
named,  the  following  taxes  shall  be  levied  and  paid  for  the  year,  en-ding 
Tax  paid   for  on  the  thirty -first  of  December,  eighteen  hundred  and  sixty-three,  and 
year  ending  8ist  for  eacn  ana"  every  year  thereafter,  viz  : 

I.  Bankers  shall  pay  five  hundred  dollars.     Every  person  shall  be 
Banke  s  woo     deemed  a  banker  within  the  meaning  of  this  act  who  keeps  a  place  of 

business  where  credits  are  opened  in  favor  of  any  person,  firm  or  cor- 
poration, by  the  deposit  or  collection  of  moDey  or  currency,  and  by 
whom  the  same  or  any  part  thereof  shall  be  paid  out  or  remitted  upon 
the  draft,  check  or  order  of  such  creditor ;  but  not  to  include  any  bank 
notfociuded  iS*°e  lega%  authorized  to  issue  notes  as  circulation,  nor  agents  for  the  sale 
of  merchandize  for  account  of  producers  or  manufacturers. 

II.  Auctioneers  shall  pay  fifty  dollars  and  two  and  a  half  per  centum 
..A  on  the  gross  amount  ot  sales  made:  Provided  however,  That  on  all 

and  two  a»d  a  half  sales  at  auction  of  stock  or  securities  for  money,  the  tax  shall  be  one 

gausonefoufaS  f°uria  0I>  one  Per  centum  on  the  gross  amount  of  sales.     Every  person 

one  per  cent,  en  shall  bo  deemed  an  auctioneer,  within  the  meaning  of  this  act,  whose 

occupation  it  is  to  offer  property  for  sale  to  the  highest  or  best  bidder 

at  public  outcry.     The  tax  upon  the  auctioneers  shall  be  deemed  a  tax 

upon  the  personal  privilege,  to  be  paid  by  each  individual  engaged  in 

the  business,  and  without  regard   to  the  place  at  which  the  same  is 

conducted.     No  tax  shall  be  required  upon  auction   sales  made  for 

No  tax  on  per  dealers  in  a  business  registered  and  taxed,  and  at  their  place  of  business, 

Bom  regista  red  or  Up0n  official  sales  at  auction,  made  by  judicial  or  executive  officers, 

iind  taxed.  , r  .  ,.  '  ,.   '    J  . 

or  by  personal  representatives,  guardians  or  committees. 

III.  Wholesale  dealers  in  liquors  of  any  and  every  description,  in- 
whoiesaie  deal-  eluding  distilled  spirits,  fermented  liquors,  and  wines  of  all  kinds,  shall 

and"s  pqer°«eat  on  ?av  two  hundred  dollars,  and  five  per  centum  on  the  gross  amount  of 

gross  sales.  t:ales  made.     Every  person,  other  than  the  distiller  or  brewer,  who  shall 

sell  or  offer  for  sale,  any  such  liquors  or  wines,  in  quantities  of  more 

than  three  gallons  at  one  time,  to  the  same  purchaser,  shall  be  regarded 

as  a  wholesale  dealer  in  liquors,  within  the  meaning  of  this  act.     All 

persons  who  shall  sell,  or  offer  for  sale,  any  such  liquors  or  wines,  in 

quantities  less  than  three  gallons  at  one  time  to  the  same  person,  shall 

be  regarded  as  a  retail  dealer  in  liquors. 

'Retail  dealer* in      ^'  Retail  dealers  in   liquor,  including  distilled  spirits,  fermented 

liquors,  lloo  and  liquors   and  wines  of  every  description,  shall  pay  one  hundred  dollars 

gro£ejiaiei.n '  °"  an(l  ten  per  centum  on  the  gross  amount  of  all  sales  made. 

V.  Retail  dealers  whose  quarterly  sales  shall  exceed  one  hundred 
dollars,  and  shall  be  less  than  five  hundred  dollars,  shall  pay  twenty- 
five  dollars,  and  two  and  a-half  per  centum  on  the  gross  amount  of 
sales  made  ;  and  where  quarterly  sales  exceed  five  hundred  dollars,  the 
specific  tax  shall  be  fifty  dollars,  and  two-and-a-half  per  centum  on  the 
gross  amount  of  sales  made.  Every  person  whose  business  or  occupa- 
nt 


THE  TAX  ACT.  3 

tion  it  is  to  sell  or  offer  to  sell  groceries  or  any  goods,  ware9,  merchan-  Retall  x 
dise  or  other  things  of  foreign  or  domestic  production,  in  leas  quanti-  when  quarterly 
ties  than  a  whole  original  piece  or  package  at  one  time,  to  the  same  Md^sstbanSMo' 
person,  (not  including  wines,  spirituous  or  malt  liquors,)  shall  be  re-  less  than  $28  ami 
garded  as  a  retail  dealer  under  this  act :  Provided,  however,  That  any  tro^eoHia  tax 
mechanic,  who  shall  sell  only  the  products  of  the  labor  of  himself  and  and?xp«  eeut. 
his  own  family,  shall  be  exempt  from  this  tax. 

VI.  Wholesale  dealers  shall  pay  two  hundred  dollars  and  two  and  a 

half  per  centum  on  the  gross  amount  of  all  sales  made.     Every  person  aJg^iTand^two 
whose  business  or  occupation  it  is  to  sell  or  offer  to  sell  groceries,  or  and  a  half  „per 
any  goods,  wares  or  merchandise,  of  foreign  or  domestic  production,  " 
by  ono  or  more  original  packages  or  pieces  at  one  time  to  the  same 
purchaser,  not  including  wines,  spirituous  or  malt  liquors,    and  every 
person  whose  business  it  is  to  sell  or  offer  to  sell  slaves,  shall  be  deemed 
as  a  wholesale  dealer  under  this  act ;  but  having  been  registered  as  a 
wholesale  dealer,  such  person  may  also  sell,  as  aforesaid,  as  a  retailer. 
Provided,  That  contractors  working  for,  and  selling  their  own  products 
exclusively  to  the  Confederate  States,  to  an  amount  not  exceeding  five         . 
thousand  dollars  a  year,  and   such  dealers  as  sell  exclusively  to  con- 
sumers, and  not  to  others  to  sell  again,  shall  not  be  regarded  as  whole- 
sale, but  as  retail  dealers. 

VII.  Pawnbrokers  shall  pay  two  hundred  dollars.     Every   person,     Pawnl)rok  rg 
whose  business  or  occupation  it  is  to  take  or  receive,  by  way  of  pledge,  5200. 

favor  or  exchange,  any  goods,  wares  or  merchandiic,  or  any  kind  of 
personal  property  whatever,  for  the  repayment  or  security  of  money 
lent  thereon,  shall  be  deemed  a  pawnbroker  under  this  act. 

VIII.  Distillers  shall  pay  two  hundred  dollars,  and  twenty  per  cen- 
tum on  the  gross  amount  of  all  sales  made;  and  also,  twenty  per    Distillers    $200 
centum  on  the   value  of  all  liquors  distilled  for  any  other  person,  and  saies,eand^0amoon 
the  tax  on  distillers  shall  be  a  lien  on  the  still  or  stills  used,  and  upon  the  ™lu? .  ,°,f  ''i"0™ 

„  .    ,        ,  .  .       ,       .  11111  distilled  lor 

other  fixtures  and  articles  for  carrying  on  the  business,  and  shall  have  others. 
priority  over  all  other  liens  or  claims.     Every  person  or  co-partnership, 
who  distills  or  manufactures  spirituous  liquors  for  sale,  shall  be  deemed 
a  distiller  under  this  act :  Provided  however,  That  distillers  of  fruit,  for    or  fruit  f#r  s» 
ninety  days  or  less,  shall  pay  sixty  dollars,  and  also  fifty  cents  per  gal-  Aw*  $60. 
Ion  on  the  first  ten  gallons,  and  two  dollars  per  gallon  on  all  spirits  dis- 
tilled beyond  that  quantity. 

IX.  Brewers  shall  pay  one  hundred  dollars,  and  two  and  a  half  per 

centum  on  the  gross  amount  of  sales  made.     Every  person,  who  man-  ana  2>»  per  eeat. 
ufactures  fermented  liquors  of  any  name  or  description  for  sale  from 
malt,  wholly  or  in  part,  shall  be  deemed  a  brewer  under  this  act. 

X.  Hotels,  inns,  taverns  and  eating  houses  shall  be   classified  and 

rated    according  to   the  yearly   rental,   or  if  not  rented,  according  to     Hoteisj,  inns.&c 
the  estimated  value  of  the  yearly  rental  of  the  house   or  property  oc- 
cupied or  intended  to  be  occupied  as  a  hotel,  inn,  tavern  or  eating  house, 
as  follows,  to-wit :  in  cases  where  the  actual  «r  estimated  rent  shall 
amount  to  ten  thousand  dollars,  or  more,  they  shall  constitute  the  first    lateiaaa,  $soo. 
class,  and  pay  an  annual  sum  of  five  hundred  dollars  ;  in  cases  where 
said   rent   shall  be  five  thousand  dollars  and   less  than  ten  thousand 
dollars,  they  shall   constitute   the   second  class,  and  pay  an   anuual 
sum  of  three   hundred  dollars ;  and  in  cases  where  said   rent  shall    2d  elas3«  $3D0 
be    two   thousand   and  five   hundred   dollars,     and   less    than    five 
thousand    dollars,   they   shall    constitute   the  third    class,  and    pay 

ttnwt.rt  f   o 


4  THE    TAX   ACT. 

*a  aiaii,  $200.  an  annual  sum  of  two  hundred  dollars  ;  in  cases  where  said  rent 
shall  be  one  thousand  dollars,  and  less  than  two  thousand  five 
hundred  dollars,    they  shall     constitute  the  fourth    class,   and    pay 

4th  cia«i,  $  .  an  anmua]  sum  0f  one  hundred  dollars  ;  and  in  cases  where  said  rent 
shall  be  less  than  one  thousand  dollars,  they  shall  constitute  the  fifth 
lass  $80  class>  aQd  Pay  aa  aooual  sum  of  thirty  dollars.  Every  place  where  food 
and  lodgings,  or  lodgings  only,  are  provided  for  and  furnished  travel- 
lers, sojourners  or  boarders  in  view  of  payment  therefor,  the  income  or 
receipts  from  which  amount  to  five  hundred  dollars  from  that  source, 
shall  be  regarded  a  hotel,  inn  or  tavern  under  this  act. 

XI.  That  every  place  where  food  or  refreshments  of  any  kind  are 
provided  for  casual  visitors  and  sold  for  consumption  therein,  and  every 
boarding  house  in  which  there  shall  be  six  boarders,  or  more,  shall  be 
deemed  an  eating  house  under  this  act. 
$200  'SSL  Brokers  shall  pay  two  hundred  dollars.  Any  person  whose 
business  it  is  to  purchase  and  sell  stocks,  coined  money,  bank  notes  or 
other  securities,  for  themselves  or  others,  or  who  deals  in  exchanges 
relating  to  money,  shall  be  deemed  a  broker  under  this  act. 

Commercial  bro-      XIII.  Commercial  brokers  or  commission  merchants  shall   pay  two 
ker9,$200and2»<  hundred  dollars,   and  two  and  a  half  per  centum  upon  all  sales  made. 

per  cent.  »  fr  r 

Any  person  or  firm,  except  one  registered  as  a  wholesale  dealer  or 
banker,  whose  business  it  is,  as  the  agent  of  others,  to  purchase  or  sell 
goods,  or  seek  orders  therefor  in  original  or  unbroken  paokages,  or 
produce  consigned  by  others  than  the  producers,  to  manage  business 
matters  for  the  owners  of  vessels,  or  for  the  shippers  or  consignors  of 
goods,  or  whose  business  it  is  to  pui  chase,  rent,  hire  or  sell  real  estate 
or  negroes,  shall  fee  deemed  a  commercial  broker  or  commission  mer- 
chant under  this  act. 

t5oT°anadC2X  p«      XI^*  Tobacconists  snau  Pay  fifty  dollars  and  two  and  a  half  per 

g«nt.  cent,  on  gross  amount  of  sales.     Any  person  whose  business  it  is  to 

sell,  at  retail,  cigara,  snuff,  or  tobacco  in  any  form,  shall  be  deemed  a 

tobacconist  under  this  act.     But  registered  wholesale  and  retail  dealers 

shall  not  be  taxed  as  tobacconists. 

andh5  perec«n'8on      XV.  Theatres  shall  pay  five  hundred  dollars,  and  five  per  cent,  on 

re««ipts.  all  receipts,  which  tax  shall  be   paid  «t>y   the  owner   of  the  building. 

Every  edifice  used  for  the  purpose   of  dramatic   representations,  plays 

or  performances,  and  not  including  halls  rented  or  used  occasionally  for 

concerts  or  theatrical  representations,   shall   be  regarded  as  a  theatre 

«i(flrcUh  ex'hiw-  un(^er  ^is  act-     Each  circus  shall  pay  one  hundred  dollars,  and  a  tax 

idon.  of  ten  dollars  for  each   exhibition,   which   tax   shall  be   paid  by  the 

manager  thereof.     Every  building,  tent  or  space,   or  area,  where  feats 

of  horsemanship  or  arobatic  sports  are  exhibited,  shall  be  regarded  as 

juggUrs,  $50.     a  circus  under  this  act.     Jugglers  and  other  persons  exhibiting  shows, 

shall  pay  fifty  dollars.     Every  person  who  performs  by  slight  of  hand 

shall  be  regarded  as  a  juggler   under    this   act:  Provided,  That  no 

registry  made  in  one  State  shall  be  held  to  authorize   exhibitions  in 

another  State  ;  and  but  one  registry  shall  be  required  under  this  act 

to  authorize  exhibitions  in  any  ©ne  State. 

Bo  Tir"?d  r'om"      XVI.  Bowling  alleys  and  billiard  rooms  shall  pay  forty  dollars  for 

$40-  each  alley  or  billiard  table  registered,  which  tax  shall  be   paid  by  the 

owner  thereof.     Every  place  or  building   where   bowls  are  thrown  or 

billiards  played,  and  open  to  the  public,  with  or  without  price,  shall  be 


THE    TAX    ACT.  O 

regarded  as  a  bowling  alley  or  billiard  room  respectively  under  this 
act. 

XVII.  Livery  stable  keepers  shall  pay  fifty  dollars.     Any   person     Livery  stables, 
whose  occupation  or  business  is  to  keep  horses  for  hire  or  to  let,  shall  *dU- 

be  regarded  as  a  livery  stable  keeper  under  this  act. 

XVIII.  Cattle  brokers  shall  pay  the  sum  of  fifty   dollars,    and  two     Cattle  broken, 
and  half  per  centum  on  the  gross  amount  of  sales  made.     Any  person  oent. 

whose  business  it  is  to  buy  and  sell  and  deal  in  cattle,  horses,  hogs  or 
sheep,  shall  be  considered  a  cattle  broker. 

XIX.  Butchers  and  bakers  shall  pay  the  sum  of  fifty  dollars,   and  dSSJiflo  *£$ 
one  per  centum  on  the  gross   amount  of  sales  made.     Any   person  per  cent. 
whose  business  it  is  to  butcher  and  sell,  or  offer  for  sale  in  open  market 

or  otherwise,  the  flesh  of  cattle,  hogs  or  sheep,  shall  be  deemed  a 
butcher  under  this  act ;  and  any  person  whose  business  it  is  to  bake 
and  sell,  or  offer  for  sale,  bread,  shall  bo  deemed  a  baker  under  this 
act. 

.  XX.  Pedlers  shall  pay  fifty  dollars,  and  two  and  a  half  per  centum     Pedlers,    $50 
on  the  gross  sales.     Any  person,  except  persons  engaged  in  peddling  aml  2'-  per  cent- 
exclusively  periodicals,  books,  newspapers,  published  in  the  Confede- 
rate States,    bibles,  or  religious  tracts,  who  sells,  or  offers  to  sell,  at    Books,  newspa- 
retail,  goods,   wares,    or  other  commodities,  travelling  with  his  goods  pew,  Ac,  exempt. 
from  place  to  place  in  the  street,   or  through  different  parts   of  the 
country,  shall  be  deemed  a  pedler  under  this  act :  Provided,  That  any  packag I ,  $  1 00 
pedler  who  sells,  or  offers  to  sell,  dry  goods,  foreign  or  domestic,  by  an(i  2<*  Per  oent> 
one  or  more  original  pieces  or  packages  at  one  time,  and  to  the  same 
person  or  person's  as  aforesaid,  shall  pay  one  hundred  dollars,  and  two 
and  a  half  per  cent,  on  the  gross  sales ;  and  any  person  who  peddles 
jewelry  shall  pay  fifty  dollars,  and  two  and  a  half  per  centum   on  the  ^aif^ej  cent" 
gross  sales.     The  tax  upon  pedlers  shall  be  deemed  a  tax  upon  the  per- 
sonal privilege,  to  be  paid  by  each  individual  engaged  in  the  business, 
without  regard  to  place  at  which  the  same  is  conducted. 

XXI.  Apothecaries  shall  pay  fifty  dollars,  and   two  and  a  half  per     Apothec  aries 
centum  on  the  gross  amount  of  sales  made.     Every  person  who  keeps  $*>t»nd  2#  Per 
a  shop    or  building   where  medicines  are  compounded  or   prepared 
according  to  prescriptions  of  physicians,   and   sold,  shall  be  regarded 

as  an  apothecary  under  this  act. 

XXII.  Photographers  shall  pay  the   sum  of  fifty  dollars,  and   two     Photographers , 
and   a  half  per   centum  on  the  gross  amount  of  sales   made.     Any  $5f>  and  2#  per 
person  or  persons  who  make  for  sale  photographs,  ambrotypes,  daguer- 
reotypes, or  pictures  on  glass,  metal,  paper  or  other  material,  by  the 

action  of  light,  shall  be  regarded  a  photographer  under  this  act. 

XXIII.  Lawyers  actually  engaged  in  practice  shall  pay  fifty  dollars.     L      m,g  «50 
Every  person  whose  business  it  is   for  fee   or  reward,  to  prosecute  or 

defend  causes  in  any  court  of  record  or  other  judicial  tribunal  of  the 
Confederate  States,  or  of  any  State,  or  give  advice  in  relation  to  causes  or 
matters  pending  therein,  shall  be  deemed  to  be  a  lawyer  within  the 
meaning  of  this  act. 

XXIV.  Physicians,  surgeons  and  dentists  actually  engaged   in  the    „,    .  . 

.•  1     11  /»/.        ■■    11  -i-i  !•••/•  Physicians,  sur- 

practice  snail  pay  fifty  dollars.     Every  person  whose  business  it  is,  for  geona   ami  den- 
fee  or  reward,  to  prescribe   remedies,  or  perform   surgical  operations  tIRts*  *50- 
for  the  cure  of  any  bodily  disease  or  ailing,  shall  be  deemed  a  physi- 
cian, surgeon  or  dentist  within  the  meaning  of  this  act,  as  the  case 
may  be  ;  and  the  provisions  of  paragraph  number  twenty-one  shall  not 


6  THE   TAX  ACT. 

extend  to  physicians  who  keep  on  hand  medicines  solely  for  the  par 

pose  of  making  np  their  own  prescriptions  for  their  own  patients. 

The  tax    upon   lawyers,    physicians,   surgeons   and   dentists  shall  be 

deemed  a  tax  upon  the  personal  privilege,  to  be  paid  by  each  individual 

Surgeons  a  nd  ln  the  business,  and  without  regard  to  the  place  at  which  the  same  is 

physicians  in  the  conducted  :  Provided,  That  the   provisions  of  this  act  shall  not  apply 

amy  exemp  .      ^  physicians  and  surgeons   exclusively   engaged   in   the  Confederate 

Confectioner  s  ,  Service. 

$5n  una  2#  per  XXV.  Confectioners  shall  pay  fifty  dollars  and  two  and  a  half  per 
centum  on  the  gross  amount  of  sales.  Every  person  who  sells  at 
retail  confectionery,  sweetmeats,  comfits,  or  other  confects,  in  any 
building,  tjhall  be  regarded  as  a  confectioner  under  this  act. 

LIST    AND    RETURN    OS    REGISTERED  BUSINESS. 

Registered  per-  sE0#  5#  And  every  person  registered  and  taxed  upon  the  gross 
turn  1st  Jufyj  amount  of  sales  as  aforesaid  shall  be  required,  on  the  first  day  of  July, 
1MU-  eighteen  hundred  and  sixty-three,  to  make  a  list  or  return  to  the  asses- 

sor of  the  district  of  the  gross  amount  of  such  sales  as  aforesaid,  to- 
wit :  From  the  passage  of  this  act  to  the  thirtieth  day  of  June,  eighteen 
hundred  and  sixty-three,  inclusive,  and  at  the  end  of  every  three 
months,  or  within  twenty  days  thereafter,  after  the  said  first  day  of 
July,  eighteeu  hundred  and  sixty  three,  make'  a  list  or  return  to  the 
assessor  of  the  district,  of  the  gross  amount  of  such  sales  made  as 
aforesaid,  with  the  amount  of  tax  which  has  accrued,  or  should  accrue 
To  be  returned  thereon,  which  list  shall  have  annexed  thereto  a  declaration,  under 
under  oath.  oath  or  affirmation,  in  form  or   manner   as  may  be  prescribed  by  the 

commissioner  of  taxes,  that  the  same  is  true  and  correct,  and  shall, 
within  such  time  as  the  collector  may  designate,  by  public  notice, 
which  time  shall  not  be  less  than  ten  nor  more  than  thirty  days  from 
the  date  of  such  notice,  pay  to  the  collector  the  amount  of  tax  there- 
upon, as  aforesaid,  aud  in  default  thereof,  shall  pay  a  penalty  in  double 
the  amount  of  the  tax. 

SALARIES. 

salaries— l  per      g  c    g      •j^  upon  ^e  saiane8  0f  an  salaried  persons   serving  in 

C't.  on  first  $1,500,  .  r  jT    ■  »    . 

a  per  cent,  on  ex-  any  capacity  whatever,  except  upon  the  salaries  of  persons  in 
CMmury  fnd^a-  tho  military  or  naval  service,  there  shall  be  levied  and  collected  a  tax 
vai  exempt.  0f  one  per  centum  on  the  gross  amount  of  such  salary,  when  not  ex- 
ceeding fifteen  hundred  dollars,  aud  two  per  centum  upon  an  excess 
over  that  amount,  to  be  levied  and  collected  at  the  end  of  each  year,  in 
the  manner  prescribed  for  other  taxes  enumerated  in  this  act :  Pro- 
vided, That  no  taxes  shall,  be  imposed  by  virtue  of  this  act  on  the 
salary  of  any  person  receiving  a  salary  not  exceeding  one  thousand 
dollars  per  annum,  or  at  a  like  rate  for  another  period  of  time,  longer  or 


Salaries  1.88  than  aVnrtmr 
I i,oou  exempt.      snonei. 


INCOMES    FROM   ALL    VOCATIONS. 

as- 


Sac.  1.     That  tho  Secretary  of  the  Treasury  shall  cause  to  be 
incomes  and  pro  sessed  and  ascertained,  on  the  first  day  of  January   next,  or  as  soon 
tits  assessed  first  thereafter  as  practicable,  the  income  and  profits  derived  by  each  per- 
son, joint  stock  company  and  corporation  from  every  occupation,  em- 
ployment or  business,  whether  registered  or  not,  in  which  they  may 
have  been  ongaged,  and  from  every  investment  of  labor,  skill,  property 


THE    TAX    ACT. 


or  money,  and  the  income  and  profits  derived  from  any  source  what     Except  salaries. 
ever,  except  salaries,  during  the  calendar  year  preceding  tho  said  first 
day  of  January  next,  and   the  said  income  and  profits  shall  bo  ascer- 
tained, assessed  and  taxed  in  the  manner  hereinafter  prescribed. 


I.  If  the  income  be  derived  from  the  rents  of  houses,  lands,  tene- 
ments, manufacturing  or  mining  establishments,  fixtures  and  machine-     Rents  from 

.„  .  ft.  ■  ,  •  n  1  ii  •  houses,  lamls.  &c. 

ry,  mills,  springs  of  salt  or  oil,  or  veins   ot  coal,  iron    or  other  mine- 
rals, there  shall  be  deducted  from  the  gross  amount  of  the  annual  rent 
a  sum  sufficient  for  the   necessary  annua]  repairs,  not  exceeding   ten     ■joperoent.de- 
per  centum  on  said  rent,  except  that  the  rent  derived  from  houses  shall  ducted,  5  per  ct. 
be  subject  to  a  deduction  not  exceeding  five  per  centum  for  annual  re-  house's/6 
pairs, 

MANUFACTURING,    ETC. 

II.  If  the  income  be  derived  from  any   manufacturing  or  mining     [ 
business,  there  shall  be  deducted  from  the  gross  value  of  the  products 

of  the  year;  first,  the  rent  of  the  establishment  and  fixtures,   if  actu-  ariiI^ifnacturlI1g 

ally  rented,  and  not  owned  by  the  person  prosecuting  the  business  ; 

second,  the  cost  of  the  labor  actually  hired   and  paid  for;  third,  the 

actual  cost  of  the  raw  material  purchased  and    manufactured :   fourth, 

if  ihe  iucome  be  derived  from  the  production  of  pig  metal  or  bloom 

iron,  from  the  ore,  there  shall  be  deducted  tho  cost  of  labor,  food,  and 

necessary  repairs. 

NAVIGATING    ENTERPRISES. 

III.  If  the  income  be  derived  from  navigating  enterprises,  there    Navigating. 
shall  be  deducted   from  the  gross    earnings,  including*   the  value  of 
freights  on  goods  shipped  by  the  person  running  the  vessel,  the  hire 

of  the  boat  or  vessel,  if  not  owned  by  the   person    running  the   same, 

or  if  owned  byjbim,  a  reasonable  allowance  for  the  wear  and  tear  of  the 

same,  not  exceeding  ten  per  cent,  per  annum,  and  also  the  cost  of  run-     ^^r  cent'  d8" 

ning  the  boat  or  vessel. 

SHIP    BUILDING,    ETC. 

IV.  If  the  income  be  derived  by  the  tax  payer  from  boat  or  ship- 
building,  there  shall  be   deducted  from  the  gross  receipts  of  his  occu-  building. 
patron,  including  the  value  of  the  ship  when  finished,  if  built  for  him- 
self, the  oofct  of  the  labor  actually  hired  and  paid   by  himself,  and  the 
prime  cost  of  the  materials,  if  purchased  by  him. 

SALES    '  F    MERCHANDIZE     AND     OTHER    PROPERTY. 


chandize. 


V.  If  the  income  be  derived  by  the  tax  payor  from  the  sale  of 
merchandize  or  any  other  property,  real  or  personal,  there  shall  be  de-  Sale  of 
ducted  from  the  gross  amount  of  sales,  the  prime  cost  of  the  property 
sold,  including  the  cost  of  transportation,  salaries  of  clerks  actually 
paid,  and  the  rent  of  the  buildings  employed  in  the  business,  if  hired 
and  not  owned  by  himself. 


8  THE   TAX  ACT. 

ALL    OTHER   OCCUPATIONS. 

From  any  other  VI.  If  the  income  be  derived  by  the  tax  payer  from  any  other  oc- 
or  clerks'  audTent  cuPa^on»  profession,  employment  or  business,  there  shall  be  deducted 
of  office,  &c,  de-  from  the  gross  amount  of  fees,  cc  mpensation,  profits,  earnings,  or  com- 
dueted.  missions,  the  salaries  of  clerks  actually  paid,  and  the  rent  of  the  office 

or  other  building  used  in  the  business,  if  hired   and  not  owned  by 
himself,  the  cost  of  labor  actually  paid  and  not  owned  by  himself,  and 
the  cost  of  material  other  than  machinery  purchased  for  the  use  of  his 
business,  or  to  be  converted  into  some  other  form  in  the  course  of  his 
business ;  and  in  case  of  mutual  insurance  companies,  the  amount  of 
losses  paid  by  them  during  the  year.     The  income  derived  from    all 
incomes  from  ail  other  sources  shall  be  subject  to  no  deduction  whatever;  nor  shall  for- 
?tbte'80urcJ®-W*>r  eigners  be  subject  to  a  tax  upon  any  other  income  than  that  derived 
tion.  from  property  owned,  or   occupations   or   employments  pursued  by 

bustaeea  In  "con*  them  within  the  Confederate  States,  and   in  estimating    income  there 
federate  .states,     shall  be  included  the  value  of  the  estimated  annual  rental  of  all  dwell- 
ings, houses,  buildings  or  building  lots  in  cities,  towns,  or* villages,  oc- 
cupied by  the  owners,   or  owned  and  not  occupied  or  hired,  and  the 
value  of  the  estimated  aunual  hire  of  all   slaves  not  engaged  on  plan- 
tations or  farms,  and  not  employed  in  some  business  or  occupations, 
the  profits  of  which  are  taxed  as  income   under  this  act.     When  the 
ceedingU|sit)  ex-  income  shall  be  thus  ascertained,  all   of  those  which   do  not  exceed 
emPl-  five  hundred  dollars  per  annum  shall  be  exempt  from  taxation.     On 

$510  and  not  ex-  all  inoomes  reoeived  during  the  year  over  five  hundred  dollars  and  not 
per'^ntf^over  exceeding  fifteen  hundred  dollars,  a  tax  of  five  per  cent,  shall  be  paid  ; 
$1,500  and  less  on  all  incomes  over  fifteen  hundred  dollars,  and  less  than  three  thou- 
per'cent'lur.on  is!  sand  dollars,  five    per  cent,  shall  be  paid  on  the  first  fifteen    hundred 
$11,500  and  ^io  per  dollars,  and  ten  per  cent,  on  all  excess  ;  on  all  incomes   of  (or)  over 
over"  $8,ooo  and  three  thousand  dollars,  and  less  than  five  thousand  dollars,  a  tax  of 
io%erhcTnt.*ovJer  ^en  Per  cen^  SDa^  be  Pa^>  on  a^  incomes  of  (or)  over  five  thousand  dol- 
$5000  and  'less  lars  and  less  than  ten  thousand  dollars,  a  tax  of  twelve  and  a  half  per 
percent.';  aii  ovif  cent,  shall  be  paid ;  and  on  all  incomes  of  (or)   over   ten  thousand 
*p0,0"0.,'fper  *'  dollars,  a  tax  of  fifteen  per  cent,  shall  be  paid.     All  joint  stock  compa- 
to  reserve  one-  nies  and  corporations  shall  reserve  one-tenth  of  the  annual  earnings, 
tenth  annual  earn-  ge^.  apart  for  dividend  and  reserved  fund,  to  be  paid  to  the  collector  of 
the  Confederate  tax,  and  the   dividend  then  paid  to  the  stockholder 
shall  not  be  estimated  as  a  part  of  his  income  for  the  purposes  of  this 
act.     All  persons  shall  give  in  an  estimate  of  their  income  and  profits 
derived  from  any  other  source  whatever,  and  in   doing  so  shall  first 
state  the  gross  amount  of  their  receipts  as  individuals  or  members  of 
a  firm  or  partnership,  and,  also,  state  particularly  each  item  for  which 
a  deduction  is  to  be  made  and  the  amount  to  be  deducted  for  it :  Pro- 
vided, That  the  incomes  and  profits  upon  which  the  above   tax  is  to 
products0  oi°iand  De  imposed  shall  not  be  deemed  to  include  the  products  of  land  which 
taxed  in  kind,      are  taxed  in  kind,  as  hereinafter   described:  Provided  further.  That 
in  case  the  annual  earnings  of  said  joint  stock  companies  aod  corpora- 
tions set  apart  as  aforesaid,  shall  give  a  profit  of  more    than  ten  and 
less  than  twenty  per  cent,  upon  their  capital  Btock  paid  in,  one-eighth 
of  said  sum  so  set  ap;irt  shall  be  paid  as  a  tax  to  the  collector  afore- 
said, and  in  case  said  sum  so  set  apart  shall  give  a  profit  of  more  than 
twenty  per  cent,  on  their  capital  stock  paid  in,  one-sixth  thereof  shall 
be  reserved  and  paid  as  aforesaid.     The  tax  levied  in  this  section  shall 


THE      TAX    ACT.  » 

Tax  to  be  col- 
be  paid  on  the  first  day  of  January  next,  aud  on  tho  first  day  of  Janu-  !«*•£*■'  day  of 
ary  of  each,  year  thereafter. 

FALSE  ^RETURNS.       REFEREES. 

Sec.  8.     That  if  the  assessor  shall  be  dissatisfied  with  the  state- 
meat  or  estimate  of  income  and  profits  derived  from  any  s<.  irce  what- 
ever, other  than  products  in  kind,  which  the  tax  payer  is  required  to 
render,  cr  with  any  deduction  claimed  by  said  tax  payer,  he  sLall  se- 
lect one  disinterested  citizen  of  the  vicinage,  as  a  referee,  and  the  tax     Referees   tob» 
payer  shall  select  another,   and  the  two  thus  selected  shall  cal!  in  a  g^*e,*  ^StJSh 
third,  who  shall  investigate  and  determine  the  facts  in  reference  to  flea  with  return. 
said  estimate  aud  deductions,  and  fix  the  amount  of  income  and  pro- 
fits on  which  the  tax  payer  shall  be  assessed,  and  a  certificate  signed 
by  a  majority  of  the  referees,  shall  be  conclusive  as  to  the  amount  of  Certificate  of  ref- 
income  and  profits  on  which  the  tax  payer  shall  be  assessed  :  Provided,  "g^Lt  taxpayer* 
That  if  any  person  shall  fail  or  refuse  to  render  the  statement  or  esti-   ff  statement  con- 
mate  aforesaid,  or  shall  fail  or  refuse  to  select  a  referee  as  aforesaid,  f0ur fifths  of  true 
the  assessor  shall  select  three  referees,  who  shall  fix  the  amouat  of  in-  am't.  tax  payer  to 
,/»  i-ii  iiii  i     c  i.1.     Pay  *u  Per  cent, 

come  ana  profits  on  which  the  tax  pay  er  shall  be  assessed   irom  the  on  amount. 

best  evidence  they  can  obtain,  and  a  certificate  signed  by  a  majority 
of  said  referees  shall   be  conclusive  ou  the  tax  payer  :     And  'provided 
further,  That  in  any  case  submitted  to  referees,  if  they,  or  a  majority 
of  them,   shall  find  and  certify  that  the  statement   or  estimate  of  in- 
come and  profits  rendered  by  tho  tax  payer  does  not  contain  more  than 
four-fifths  of  the  true  and  real  amount  of  his  taxable  income  and  pro- 
fits, then  the  tax  payer,  in  addition  to  the  income   tax  on  the  true 
amount  of  his  income  and  profits  ascertained  and  assessed  by  the  ref- 
erees, shall  pay  ten  per  ceutnm  on  the  amount  of  said  income  tax,  and 
the  assessor  shall  be  entitled  to  one-fifth   of  said  additional  ten  per 
centum  over  and  above  all  other  fees  aud  allowances:     And  provided      Assessor  enti- 
further,  That  the  assessor  may  administer  oaths  to  referees,  the  tax  the  10  per  "cent.  °f 
payer,  and  any  witness  before  the  referees,  in  regard  to  said  estimate,   Assessor  may  ad 
and  any  deduction  claimed,  or  any  fact  in  reference  thereto,  in  such  minister  oaths. 
form  as  the  Secretary  of  the  Treasury  may  prescribe. 

PROFITS    ON   FLOUR,    BACON,    ETC.,    DURING   THE    YEAR    1862. 

Sec.  9.  On  all  profits  made  by  any  person,  partnership,  or  corpo- 
ration during  the  year  eighteen  hundred  and  sixty -two,  by  the  pur- 
chase within  the  Confederate  States  and  sale,  during  the  said  year,  of 
any  flour,  corn,  bacon,  pork,  oats,  hay,  rioe,  salt,  or  iron,  or  the  manu- 
factures of  iron,  sugar,  molasses  made  of  cane,  leather,  woolen  cloths,     -   .. 

,  ,  iiii  ii  p  in       fronts  on  flonr 

shoes,  boots,  blankets  aud  cotton  cloths,  a  tax  of  ten  per  centum  shall  bacoD,  pork,  &c.,' 
be  levied  and  collected,  to  be  paid  on  the  first  day  of  July  next :  Pro-  is^fo  ^  t%£ 
vided,  That  the  tax  imposed  by  this  section  shall  not   apply  to  pur-  *°  ?|  Paid  lst  J«- 
chases  and  sales  made  in  the  due  course  of  the  regular  retail  business,    ' 
and  shall  not  continue  beyond  the  present  year. 

TAX    IN   KIND. 

Sec.  10.  That  each  farmer  and  planter  in  the  Confederate    States,    5«  bushels  sweet 
after  reserving  for  his  own  use  fifty  bushels  of  sweet  potatoes,  and  fifty  ei^wsh  potatoes," 
bushels  of  Irish  potatoes,  one  hundred  bushels  of  the  corn,  or  fifty  erAushei18  "h™' 
bushels  of  the  wheat  produced  in  the  present   year,  shall  pay  and  de-  reserved. 
liver  to  the  Confederate  Government,  of  the  products  of  the  present 
year,  one-tenth  of  the  wheat,  corn,  oats,  rye,  buckwheat  or  rice,  sweet 


10  THB    TAX   ACT. 

wheat '",OT,fi!e  ai)d  I"3*1  P°tatoeff,  and  of  the  cured  hay  aud  fodder  ;  also  one  tenth  of 
m  a,  tax iu  Ub4.     the  sugar,  molasses  made  of  cane  or  of  sorghum,  where  more  than 
thirty  gallons  are  made,  cotton,  wool  and  tobacco  ;  the  cotton  ginned 
and  packed  in  some  secure  manner,  and  tobacco  stripped  and  packed 
in  boxes ;  the  cotton  to  be  delivered  by  him  on  or  before  the  first  day 
Reserve u bmb-  °^  Marcu>  aQd  tne  tobacco  on  or  before  the  first  day  of  July,  next  after 
tis  peas  or  buanu,  their   production.     Each   farmer   or  planter,    after  reserving  twenty 
lliV.   busU,ls  *f  bushels  of  peas  or  bean?,  but  not  more  than  twenty  bushels  of  both, 
for  his  own  use,    shall  deliver  to   the  Confederate  Government,  for  its 
use,  one-tenth  of  the  peas,  beans  and  ground  peas  produced  and  gath- 
ored  by  him  during  the  present  year.     As  soon  as   each  of  the  afore- 
said crops  are  made  ready  for  market,  the  tax  assessor,  in  case   of  dis- 
agreement between  him  and  the  tax  payer,  shall  proceed  to  estimate 
Referees  u  b«  the  same  in  the  following  manner :    The  assessor  and  tax  payer  shall 
each  select  a  disinterested  freeholder  from  the  vicinage,  who  miy  call 
thira  person  iu  a  m  a  third  in  uase  of  difference  of  opinion,  to  settle  the  matter  in  dis- 
pute ;  or  if  the  tax  payer  neglects  or  refuses  to  select  one  such  freehold- 
er, the  said  assessor   shall  select  two,  who  shall  proceed  to  assess  the 
crops  as   herein  provided.     They    shall  ascertain  the  amount  of  the 
crops  either  by  actual  measurement  or  by  computing  the  contents  of 
the  rooms  or  houses  in  which  they  sre  held,  when  a  correct  computa- 
tion is  practicable  by  such  a  method,  and  the  appraisers  bhall  then  es- 
Appraisers t»  es-  timate  under  oath,  the    quantity  and  quality  of  said  crops,  including 
Mm  ate,  under  what  may   have  been  sold  or  consumed  by  the  producer  prior  to  said 
quality  amTvaiua  estimates,   whether  gathered   or  not;   excepting  from  said  estimates 
•1  the  produce.     such  portion  of  said  crops  as  may  be  necessary  to  raise  and  fatten  the 
hogs  of  such  farmer,  planter  or  grazier,  for  pork  ;  Provided,  That  the 
following  persons  shall  be  exempt  from  the  payment  of  the  tax  in  kind, 
Exemptie.s,  imposed  by  this  section,  via: 
eaeh   family  not      I.  Each  head  of  a  family  not   worth   more    [than]    five  hundred 

worth   more   thaa  ,l„llQt.0  - 

$500.  dollars. 

II.  Each  head  of  a  family  with  minor  children,  not  worth  more  than 
$5oo,    and   for  five  hundred  dollars  for  himself,    and   one   hundred   dollars    for  each 

$500  for  each  mi-  minor  living  with  him,  and  five  hundred  dollars  in  addition  thereto,  for 
"or,.  iLV"?'-  1<2.*'  each  minor  son  he  has  living,  or  may  have  lost,  or  had  disabled  in  the 

or  disabled   in  the       .  ,  ,         t 

army.  military  or  naval  service. 

III.  Each  officer,  soldier  or  seaman,  in  the  army  or  navy,  or  who  has 
$ioo  eaeh  officer  been  discharged  therefrom   for  wounds,  and  is  not  worth   more    than 

Ac,  in    the  army  i  i    i    n 

Ae.,or  discharged  one  thousand  dollars. 

f»r  wounds.  jy    jj]ach  widow  of  any  officer,  soldier  or  seaman,  who  has  died  in 

the   military  or  naval  service,  the  widow  not  worth  more  than  one 

thousand  dollars  :  Provided,  That   in  all  cases  where  the  farmer  or 

planter  does  not  produce  more  than  fifty  bushels  of  Irish  potatoes,  two 

potatoes,2oo  bush1-  hundred  bushels  of  corn,  or  twenty  bushels  of  peas  and  beans,  he  shall 

e!s  »orn,2d  b,ush"  n°t  ^e  suhject  to  the  tax  in  kind  on  said  articles,  or  either  of  them; 

exempt.  DS  and  the  forage  derived  from  the  corn  plant,  slull  also  be  exempt  in  all 

cases  where  the  corn  is  not  taxed  in  kind ;  neither  shall  any  farmer  or 

planter,  who  does  not  produce  more  than  ten  pounds  of  wool,  or  more 

lbs^cotten1'  for  ^een  pounds  of  ginned  cotton,  for  each    member  of  the  family,   be 

eaeh  member  of  subject  to  said  tax   in  kind.     The  tax   assessor,  after   allowing   the 

ami  y,  exempt,     exemptions    authorized  in  this   section,  shall  assess  the  value  of  the 

portion  of  said  crops  to  which  the  Government  is  entitled,  and  shall 

give  a  written  statement  of  this  estimate  to  the  collector,  and  a  copy 

of  the  same   to  the  producer.     The   said  producer  shall  be  required 


THE   TAX   ACT.  11 

to  deliver  tho  wheat,  corn,  oats,  rye,  buckwheat,  rice,  peas,  bcaus, 
cured  hay  and  fodder,  sugar,  molasses  of  oane.or  sorghum,  wool,  thus 
to  be  paid  as  a  tithe  in  kind,  after  they  have  been  estimated  as  afore- 
said, in  such  form  and  ordinary  marketable  condition  as  may  be  usual 
in  the  section  in  which  they  are  to  be  delivered,  within  thirty  days  from 
the  date  of  notice  given  by  the  agent  of  collection,  that  he  is  ready  to 
receive  such  produce,  (except  cotton  and  tobacco  shall  be  delivered  in 
the  manner,  and  at  the  times  hereinbefore  provided,)  at  some  depot 
not  more  than  twelve  miles  from  the  place  of  production,  and  if  not 
delivered  by  the  times,  and  in  the  order  stated,  he  shall  be  liable  to  pay 
five  times  the  estimated  value  of  the  portion  aforesaid,  to  be  collected 
by  the  tax  collector,  as  hereinafter  prescribed  :  Provided,  That  Post 
Quartermasters  may  direct  such  delivery  to  be  made  at  any  time 
within  five  months  after  the  date  of  said  estimates,  under  the  sanction 
of  the  penalty  aforesaid,  and  that  producers  shall  be  paid  the  expenses 
of  the  transportation  of  their  tithes  from  the  place  of  production  to  the 
place  of  delivery  at  the  usual -rates  of  compensation  paid  by  the  Gov- 
ernment in  the  State  in  which  the  delivery  is  made.  Such  delivery 
when  required  to  be  made  of  grain  in  bushels,  shall  be  made  in  bushels,  sacks  to  be  fnr- 
according  to  the  Government  standard  of  weight  per  bushel :  Provided,  nished  hJ  41\egov- 

mi  iiiii  •  t.   ■  i  l       ernment  and   cost 

lne   government   shall   be  bound   to    furnish  to  the  producer  sacks  of  barrels  to   be 

for  the  delivery  of  such  articles  of  grain  as  require  to  be  put  in  sacks  aUowed" 

for  transportation,  and   shall   allow   tp  the   producer  of  molasses  the 

cost  of  the  barrels  containing  the  same.     The  said  estimate  shall  be     E?tin»ate   eon- 

.      .  .,  pi  •  r  ill  elusive  of  amount 

conclusive  evidence  of  the   amount  in  money,  of  tax  due  by  the  pro-  of  tax  in  money. 

ducer  to  the  government,  and   the  collector  is   hereby    authorized  to 

proceed  to  collect  the  same  by  issuing  a  warrant  of  distress  from  his  ST,e0l^arrant°  of 

office,  under   his   signature,  in  the  nature  of  a  writ  of  fieri  facias,  distress  in  case  of 

and  by  virtue  of  the  same  to  seize  and  sell  any  personal  property  on    efau1** 

the  premises  of  the  tax  payer  or  elsewhere,  belonging  to  him,  or  so 

much  thereof  as  may  be  necessary  for  the  purpose  of  paying  the  tax,     Notieefor  sa!  , 

and  the  increase  aforesaid   and  costs ;  and  said  sale  shall  be  made  in  of  distained  i»i«- 

the  manner  and  form  and  after  the   notiee  required   by  the  laws    of per,,y' 

the  several  States  for  judicial  sales  of  personal  property,  and  the  said 

warrant  of  distress  may  be  executed  by  the  tax  collector  or  any  deputy 

by    him    appointed  for   that  purpose,  and    the    deputy,    executing 

the  warrant    shall    be    entitled    to    the    same   fees  as  are  allowed     Fe*s  all«w*d- 

in  the  respective  States  to  sheriffs  executing  writs  of  fieri  facias,  said 

fees  to  be  paid  as  costs  bv  the  tax  payer  :  Provided,  That  in  all  cases  •    , 

•  ,»      r  .       *  r    J  ,  ,  ,.  .  Assessor     a  tt  4 

where  the  assessor  at.d  tax  payer  agree  on  the  assessment  of  the  crops,  tax  payer    may 
and  the  value  of  the  portion  thereof  to  which  the  government  is  enti-  £=,™te  o^ropsand 
tied,  no  other  assessment  shall  be  neoessary ;  but  the  estimate  agreed  value   «f    t k « 
on  shall  be  reduced   to  writing  and  signed  by  the  assessor   and  tax 
payer,  and  have  the  same  force  and  effect  as  the  assessment  and  esti- 
mate of  disinterested  freeholders  hereinbefore  mentioned  ;  and  two  cop- 
ies of  such  assessment  and  estimate  thus  agreed  on  and  signed  as  afore- 
said shall  be  made,  and  one  delivered  to  the  producer  and  the  other  to 
the   collector;  And  provided  further,  That  the  assessor    is   hereby  minuter  •ata». 
authorized  to  administer  oaths  to  the  tax   payers  and  to  witnesses  in 
regard  to  any  item  of  the  estimate  herein   required  to  be  made  :  And    Tenant  pay  the 
provided  further,  When  agricultural  produce  in  kind  is  paid  for  taxes,  lessor  t#  be  reieas- 
if  payment  be  made  by  a  tenant  who  is  bound  to  pay  his  rent  in  kind,  J^  j^^SS 
the  tenth  part  of  said  rent  in  kind  shall  be  paid  in  kind  by  the  tenant  ment. 


12  THE    TAX   ACT, 

to  the  government  as  and  for  the  tax  of  the  lessor  on  said  rent,  and  the 
receipt  of  the  government  officer  shall  release  the  lessor  from 
all  obligation  to  include  such  rent  in  kind  in  his  statement  of 
income,  and  discharge  the  tenant  from  so  much  of  his  rent  to  the 
lessor. 

SLAUGHTERED    HOGS,     ETC. 

niaughtereVhogs      Sec.  11.  That  every  farmer,  planter,  or  grazier,  or  other  person  who 
to  be  exhibited  to  slaughters  hogs,  shall  exhibit  to  the  assessor,  on  or  about  the  first  of 

assessor    on    first  •.,     °,         .    ,      B      ,  ,,  ,.  «  „      n     .       ,  , 

March.  March,  eighteen  hundred  and  sixty-lour,  an  account  of  all  the  hogs  he 

may  have  slaughtered  since  the  passage  of  this   act  and    before  that 

time ;  after  the  delivery  of  this  estimate   to  the  post  quartermaster 

hereinafter  mentioned  by  the  assessor,  the  said  farmer,  planter  or  gra- 

one-tenth  same  fcier  shall  deliver  an  equivalent  for  one-tenth  of  the  same  in  cured  ba- 

an  equivalent,  at  con,  at  the  rate  of  sixty  pounds  of  bacon  to  the  one  hundred  weight 

rate  of  6o  pounds  0f  pork      Tbat  on  the  grat  0f  November,  eighteen  hundred  and  sixty 

bacon   to  100   lbs.  r  %  »       &  m  T  J 

pork.  three,  an  estimate  shall  be  made,  as  hereinbefore  provided,  ol  the  val- 

of8tcauie',eSmuie^  ue  °f  a'l  neat  cattle,  horses,  mules,  not  used  in  cultivation,  and  asses 

&c,  to  be  made,  owned  by  each  person  in  the  Confederate  States,  and  upon  such  value 

vaiueP,eto  be  paid  the  said  owners  shall  be  taxed  one  per  cent.,  to  be  paid  on  or  before 

1st  Jan.  the  first  df>y  of  January  next  ensuing.     If  the   grazier,  or  planter  or 

farmer  shall  have  sold  beeves  since  the  passage  of  this  act,  and  prior 

to  the  first  day  of  November,  the   gross  proceeds  of  such  sales  shall 

Gross  sales  of  be  estimated  and  taxed  as  income,  after  deducting  therefrom  the  money 

1st  Nov.  taxed  as  actually  paid  for  the  purchase  of  such  beeves,  if  they  have  been  actu- 

M^chase^minty1!  a^  purchased,  and  the  value  of  the  corn  or  peas  consumed  by  them. 

value  of  corn  con-  The  estimate  of  these  items  shall  be  made  in  case  of  disagreement  be- 

SUinecase  of  disa-  tween  the  assessor  and  tax  payer  as  herein  provided  in  other  cases  of 

greement,  referees  income  tax  :  Provided,  That  no  farmer,  planter   or   grazier,  or  other 

person,   who  shall  not  slaughter  more  than   two  hundred  and  fifty 

pounds  of  net  pork  during  any  year,  shall  be  subject  to  the  bacon  tithe 

imposed  by  this  section  ;  and  every  officer,  soldier,  or  seaman,  in  the 

military  or  naval  service,  or  who  may  have  been  discharged  therefrom 

on  account  of  wounds,  or  physical  disability,  and  any  widow  of  such 

officer,  soldier  or  seaman,  or  any  head  of  a  family,  who  does  not  own 

more  than  two  cows  and  calves,  shall  be  exempt  from  the  tax  imposed 

by  this  section  on  neat  cattle. 

POST    QUARTERMASTERS. 

masters'!  °  One  for      Sec.  12.     That  the  Secretary  of  War  shall  divide  the  service  of  the 

dM  toenotfaerBfor  quartermaster's  department  into  two  branches,  one,  herein  denomina- 

distribution  of  ted  post  quartermasters,  for  the  collection  of  the  articles   paid  for 

tliem-  taxes  in  kind,  and  the  other  for  distribution  to  the  proper  points  for 

supplying  the  army,  and  for   delivering    cotton  and  tobacco  to  the 

agents  of  the  Secretary  of  the  Treasury.     The  tax  assessor  shall  trans- 

HTSSm^  fer  the  estimate  of  articles  due  from  each  person,  by  way  of  a  tax  iu 

post  quartermas-  kiud,  to  the  duly  authorized  post  quartermaster,  taking  from  the  said 

tceeriP[akinB  hisre'  quartermaster  a  receipt  which  shall  bo  filed  as  a  voucher  with  the  chief 

collector  in  settling   his  account,  and  a  copy   of  this  receipt  shall  be 

Copy  of  receipt  furnished  by  the  chief  collector  to  the  auditor  settling  the  post  quar- 

luditmrnbVe'chief  termaster's  account  as  a  charge  against  him.     The  post  quartermaster 

collector.  receiving  the  estimate,  shall  collect  from  the  lax  payer  the  artiolea 


THE  TAX  ACT.  13 

which  it  specifics,  and  which  he  is  bound  to  pay  and  deliver  as  a  tax  to   Post  quartermas- 
the  Confederate  government.     The  post  quartermaster  shall  be  liable  ^^b^r^on'- 
for  the  safe  custody  of  the  articles  placed  in  his  care,   and  shall   ac-  sibie  for  their  safe 
count  for  the  same  by  showing  that,  after  proper  deductions  from  un-  cussody- 
avoidable  loss,  the  residue   has   been   delivered  to   the   distributing 
agents  as  evidenced  by  their   receipts.     The  said  post  quartermaster 
shall,  also,  state  the  accounts  of  the  quartermaster's  receiving  from  him 
the  articles  delivered    in  payment  of  taxes  in  kind  at  his  depot,  and 
make  a  monthly  report  of  the  same  to  such  officer  as  the  Secretary  of  terto  state  thTac- 
War  may  designate  :  Provided,  That  in  caae  the   post    quartermaster  counts  of  the  quar- 
shall  be  unable  to  collect  the  tax  in  kind  specified  in  the  estimate  de-  ving  the  articles 
livered  to  him  as  aforesaid,  he  shall  deliver  to  the  district  tax  collector  dej1fVp**td  quarter- 
said  estimate  as  a  basis  for  the  distress  warrant  authorized  to  be  issued,  masters  fail  to  coi- 
and  take  a  receipt  therefor,  and  forward  the  same  to  the  chief  tax  col-  mated"  to  "e^e- 
lector  as   a  credit  in  the  statement  of  the  accounts  of  said  post  quar-  liv®re*  t0  ^Mct 
termaster  :  Provided,  That  any  partial  payment  of  said  tax  in  kind 
shall  be  endorsed  on  said  estimate  before  delivering  the  same  to  the 
district  tax  collector  as  aforesaid,  and  the  receipt  given  to  him  therefor 
by  the  district  tax  collector,  shall  specify  said  partial  payment.     When    Partial payment 
the  articles  thus  collected  through  the  payment  of  taxes  in  kind  have  of  tax  in  kind  to 
been  received  at  the  depot  as  aforesaid,  they  shall  be  distributed  to  timatd.°™ed  °n  "*" 
the  agents  of  the  Secretary  of  the  Treasury,  if  they  consist  of  cotton, 
wool  or  tobacco,  or  if  they  be  suitable  for  forage  or   subsistence,  to 
such  places  and  in  such  manner  as  the  Secretary  of  War  may  pre-    cotton,  wool,  k 
scribe.     The  wool  collected  under  this  act  shall  be  retained  by  the  [°^cco   a>strlbu- 
Quartermaster's   Department  as   supplies.     Should  the   Secretary  of  secretarygeof  the 
War  find  that  some  of  the  agricultural  produce  thus  paid  in  and  suita-  Tl'|*r"^  4c  un_ 
ble  for  forage  and  subsistence  has  been,  or  will  be  deposited  in  places-  der  control  of'sec- 
where  it  cannot  be  used    either  directly  or   indirectly  for  these  pur- reiar[n0pwaac'ei 
poses,   he  shall  cause  the  same  to  be  sold,  in  such  manner  as  he  may  where  it  cannot  be 
prescribe,  and  the  proceeds  of  such  sale  shall  be  paid  into  the  Trea-  Bame  to  be  Bold 
sury  of  the  Confederate  States.     Should,  however,   the  Secretary    of  fnnd0Pt°^aedr9yPaid 
War  notify  the  Secretary  of  the  Treasury  that  it  would  be  impractica- 
ble for  him  to  collect  or  use  the  articles  taxed  in  kind,  or  any  of  them, 
to  be  received  in  certain  districts  or  localities,  then  the  Secretary  of 
the  Treasury  shall  proceed  to  collect  in  said  district  or  locality  the    in  'certain  dis- 
money  value  of  said  articles  specified  in  said  estimate  and  not  required  oVa'rtiou^may  be 
in  kind,  and  said  money  value  shall  be  due  on  the  first  day  of  January  collected. 
in  each  and  every  year,  and  be  collected  as  soon  thereafter  as  practica-  be  due  tst  January 
ble,  and  where  in  districts  heretofore  or  which  may  hereafter  be  ascer- every  year- 
tained  to  be  so  impracticable,  quartermasters  or  commissaries  serving 
with  troops  in  the  field,  shall  have  collected  or  may  hereafter  collect 
from  producers  any  portion  of  their  tax  in  kind,  the  receipts  of  such 
officers  shall  be  held  good  to  the  producers  against  the  collection  of 
the  money  value  of  their  tax,  to  the  extent  and  value  of  such  portions 
as  may  have  been  or  may  be  hereafter  collected.     And  when  assess- 
ments in  practicable  localities  have  been  made  and  transferred  to  post 
quartermasters,  and  transportation  is  difficult  to  be  obtained,  the  sup- 
ply of  grain   sacks  insufficient,  or  the  amount  of  produce  receivable 
is  too  small  to  justify  the  expenses  of  collection,  post  quartermasters, 
with  approval  of  their  superior  officers,  shall  be  authorized  to  transfer 
the  estimates  to  District  Collectors,  to  be  collected  in   their  money 
value  only. 


i4  THE    TAX     ACT. 

Sec.  13.  That  the  assessors,  whose  duty  it  is  under  said  act  to  esti- 
mate the  taxes  in  kind,  shall  be  appointed  by  the  Secretary  of  War, 
and  their  duties  shall  be  the  same,  and  the  duties  shall  be  executed  in 
the  same  manner  as  is  prescribed  by  sections  ten,  eleven  and  twelve 
of  this  act,  in  reference  to  the  estimates  and  assessment  of  taxes  in 
kind  on  agricultural  products  and  slaughtered  hogs  ;  and  there  may  be 
one  assessor  appointed  for  each  practicable  tax  district,  and  he  shall 
take  the  oath  as  assessor  of  taxes  in  kind  prescribed  by  section  five 
of  the  act  for  the  assessment  and  collection  of  taxes,  approved  May 
first,  eighteen  hundred  and  sixty-three,  which  oath  shall  be  delivered  to 
such  officer  as  the  Secretary  of  War  may  designate.  And  the  assess- 
ors of  taxes  in  kind  shall  be  separate  and  distinct  from  the  assessors  of 
money  tax,  and  shall  be  subject  to  the  exclusive  direction  and  control 
of  the  War  Department,  and  shall  receive  the  same  compensation  for 
siich  time  as  they  may  be  employed,  as  is  allowed  to  other  agents  of 
the  Quartermaster's  Department. 

ESTIMATES    OF    INCOMES    AND    STATEMENTS    OF     SPECIFIC    TAX,   ETC. 

eomes™&c.s,  deilv-      Sec.  14.     That  the  estimates   of  incomes  and  profits,   other  than 
ered  by  assessor  to  those  payable  in  kind,  and  the  statements  or  bills  for  the  amount  of  the 

collector,  and  give  ,_t    J  >    ,  ^ 

reeeipt.  specific  tax  on  occupations,  employments,    business  and  professions, 

and  of  taxes  on  gross  sales,  shall  be  delivered  by  the  assessor   to  the 
collector  of  the  district,  who  shall  give  him  a  receipt  for  the  same,  and 
Receipt  to   be  t,De  gg,id  assessor  shall  file  his  receipt  with  the  chief  tax  collector  of  the 
collector  by   the  State,  and  the  collector  of  the  district,  holding  said  estimates,  statements 
aMone°y'tobepaid  or  bills,  shall  proceed  to  collect  the  same  from  the  tax  payer.  The  money 
to  chief  collector  thus  collected  shall  be  paid  to  the  chief  tax  collector  of  the  State,  and 
eBMrnkfeB^ic.    y  the  estimates,  statements  or  bills  aforesaid,  shall  be  arranged  by   the 
assessor,  and  general  lists  shall  be  made  from  them  in  the  same  man- 
ner and  for  the  same  purposes  designated  by    section  thirteen  of  the 
assessment  act. 

TRUSTEES,     GUARDIANS,    EXECUTORS,    ETC. 

Sec.  15.     That  every  person  who,  as  trustee,  guardian,  tutor,  cura- 

.     '       tor  or  committee,  executor  or  administrator,   or  as  agent,  attorney  in 

answerable  for  aii  fact,  or  factor,  of  any  person  or  persons,  whether  residing  in  tho  Con- 

careWui  requlrde  federate  States  or  not,  and  every  receiver  in  chancery,  clerk,  register  or 

to  pay  the  taxes,  other  officer  of  any  court,  shall  be  answerable  for  the  doing  of  all  such 

acts,  matters  and  things  as  shall  be  required  to  be  done  in  order  to  the 

assessment  of  the  money,  'property,  products  and  income  under  their 

control,  and  the  payment  of  taxes  thereon,  and  shall    be    indem  nified 

against  all  and  every  person  for  all  payments  on  account  of  the  taxes 

herein  specified,  and  shall  be  responsible  for  all  taxes  due  from  the  es- 

imiemniGed  for  tates,  income  money,  or  property  in  their  possession  or    ander  their 

payment  of    such  control. 
'taxes. 

INCOMES    EXEMPT. 

Sec.  16.     The  income  and  moneys  of  hospitals,  asylums,  churches, 
pitais,  asylum al  schools    and  colleges  shall  be  exempt  from  taxation  under  the  provi- 

chuuhes,   school*  Q;nn„  nf  1  V>in  of.f 
and    colleges     *x-  S10nS  0I   lD>lSl  aCl' 

empti 


THE    TAX    ACT.  15 

RULES    AND    RK6U  LVTIONS. 

Sec.  17.  That  the  Secretary  of  the  Treasury  be,  and  he  is  hereby  secretary  of 
authorized  to  make  all  rules  and  regulations  necessary  to  the  operation  T'»««»rral»»i*« 
of  this  act,  and  not  inconsistent  herewith. 

LIFE    OF   THE    ACT. 

Sec.  18.     This  act  shall  be  in  force  for  two  years  after  the  expira- 
tion of  the  present  year,  and  the  taxes  herein  imposed  for  the  present    Act  in  force  twa 
year,  shall  be  levied  and  collected  each  year  thereafter  in  the  manner  tion  #f  186*. 
and  form  herein  prescribed,  and  for  the  said  time  of  two  years,  unless 
this  act  shall  be  sooner  repealed. 

Approved  February  17,  1864. 


THE  TAX  BILL. 


JHV  ACT,  to  lay  additional  taxes  for  the  common  defence  and 

support  of  the  Government. 

Sec.  1.  The.  Congress  of  the  Confederate  States  of  America  do  enact, 
That  in  addition  to  the  taxes  levied  by  the  "  Act  to  lay  taxes  for  the 
common  defence  and  t?  carry  on  the  Government  of  the  Confederate 
States,"  approved  twenty  fourth  of  April,  eighteen  hundred  and  sixty- 
three,  there  Bhall  be  levied,  from  the  passago  of  this  act,  on  the 
subjects  of  taxation  hereafter  mentioned,  and  collected  from  every 
person,  co-partnership,  association  or  corporation,  liable  therefor, 
taxes  as  follows,  to-wit : 

I.  Upon  the  value  of  property,  real,  personal  and  mixed,  of  every 
kind  and  description,|not  hereinafter  exempted  or  taxed  at  a  different 
rate,  five  per  cent :  Provided,  That  from  this  tax  on  the  value  of 
property,  employed  in  agriculture,  shall  be  deducted  the  value  of  the 
tax  in  kind  derived  therefrom,  as  assessed  under  the  law  imposing  it, 
and  delivered  to  the  Government:  Provided,  That  no  credit  shall  be 
allowed  beyond  five  per  cent. 

II.  On  the  value  of  gold  and  silver  wares  and  plate,  jewels,  jewelry 
and  watches,  ten  per  cent. 

III.  The  value  of  property  taxed  under  this  section,  shall  be  assessed 
on  the  basis  of  the  market  value  of  the  same,  or  similar  property  in 
the  neighborhood  where  assessed  in  the  year  eighteen  hundred  a*d 
sixty,  except  in  cases  where  land,  slaves,  cotton  or  tobacco  have  been 
purchased  since  the  first  day  of  January,  eighteen  hundred  and 
sixty-two,  in  which  case  the  said  land,  slaves,  cotton  and  tobacco  60 
purchased,  shall  be  assessed  at  the  price  actually  paid  for  the  same  by 
the  owner. 

Sec.  2.  On  the  value  of  all  shares  or  interests  held  in  any  bank, 
banking  company  or  association,  canal,  navigation,  importing  and  ex- 
porting, insurance,  manufacturing,  telegraph,  express,  railroad,  and  dry 
dock  companies,  and  all  other  joint  stock  co.upanies  of  every  kind, 
whether  incorporated  or  not,  five  per  cent. 

The  value  of  property  taxed  under  this  section  shall  be  assessed 
upon  the  basis  ot  the  market  value  of  said  property  in  the  neighbor- 
hood where  assessed,  in  such  currency  as  may  be  in  general  use  there, 
in  the  purchase  and  sale  of  such  property,  at  the  time  of  assessment. 

Sec.  3.  I.  Upon  the  amount  of  all  gold  and  silver  coin,  gold  dust, 
gold  or  silver  <  bullion,  whether  held  by  the  banks  or  other  corporations 
or  individuals,  five  per  cent ;  and  upon  all  monies  held  abroad,  or  upon 
the  amount  of  all  bills  of  exchange,  drawn  therefor  on  foreign  countries, 
a  tax  of  five  per  cent ;  such  tax  upon  money  abroad  to  be  assessed  and 
collected  according  to  the  value  thereof  at  the  place  where  the  tax  is 
paid. 


17 

THE   TAX   BILL.  H 


II.  Upon  the  amount  of  all  solvent  credits,  and  of  all  bank  bills, 
and  all  other  papers  issued  as  currency,  exclusive  of  non-interest 
bearing  Confederate  treasury  notes,  and  not  employed  in  a  registered 
business,  the  income  derived  from  which  is  taxed,  five  per  cent. 

Sbc.  4.  Upon  profits  made  in  trade  and  business,  as  follows  : 

I.  On  all  profits  made  by  buying  and  selling  spirituous  liquors,  flour, 
wheat,  corn,  rice,  sugar,  molasses  or  syrup,  salt,  bacon,  pork,  hogs, 
beef  or  beef  cattle,  sheep,  oats,  hay,  fodder,  raw  hides,  leather,  horses, 
mules,  boots,  shoes,  cotton  yarns,  wool,  woolen,  cotton  or  mixed  cloths, 
hats,  wagons,  harness,  coal,  iron,  steel  or  nails,  at  any  time  between  the 
first  of  January,  eighteen  hundred  and  sixty-three,  and  the  first  of 
January  eighteen  hundred  and  sixty-five,  ten  per  cent.,  in  addition  to 
the  tax  on  such  profits  as  income  under  the  "  act  to  lay  taxes  for  the 
common  defence,  and  carry  on  the  Government  of  the  Confederate 
States,"  approved  April  twenty-fourth,  eighteen  hundred  and  sixty- 
three. 

II.  On  all  profits  made  by  buying  and  selling  money,  gold,  silver, 
foreign  exchange,  stocks,  notes,  debts,  credits,  or  obligations  of  any 
kind*  and  any  merchandize,  property  or  effects  of  any  kind,  not 
enumerated  in  the  preceding  paragraph,  between  the  times  _  named 
therein,  ten  per  cent.,  in  addition  to  the  tax  on  such  profits  as  income, 
under  the  act  aforesaid. 

III.  On  the  amount  of  profits  exceeding  twenty-five  per  cent.,  made 
during  either  of  the  years  eighteen  hundred  and  sixty-three  and  eigh- 
teen hundred  and  sixty-four,  by  any  bank  or  banking  company,  insur- 
ance, canal,  navigation,  importing  and  exporting,  telegraph,  express, 
railroad,  manufacturing,  dry  dock,  or  other  joint  stock  company  of  any 
description,  whether  incorporate  or  not,  twenty-five  per  cent,  on  such 
excess. 

Sec.  5.  The  following  exemptions  from  taxation  under  this  act  shall 
be  allowed,  to  wit : 

I.  Property  of  each  head  of  a  family  to  the  value  of  five  hundred 
dollars  ;  and  for  each  minor  child  of  the  family  to  the  further  value  of 
one  hundred  dollars  ;  and  for  each  son  actually  engaged  in  the  army  or 
navy,  or  who  has  died  or  been  killed  in  the  military  or  naval  service, 
and  who  was  a  member  of  the  family  when  he  entered  the  service,  to 
the  further  value  of  five  hundred  dollars. 

II.  Property  of  the  widow  of  any  officer,  soldier,  sailor  or  marine,  who 
may  have  died  or  been  killed  in  the  military  or  naval  service,  or  where 
there  is  no  widow,  then  of  the  family,  being  minor  children,  to  the 
value  of  one  thousand  dollars. 

III.  Property  of  every  officer,  soldier,  sailor  or  marine,  actually 
engaged  in  the  military  or  naval,  service,  or  of  such  as  have  been  dis- 
abled in  such  service,  to  the  rvalue  of  one  thousand  dollars,  Provided, 
That  the  above  exemptions  shall  not  apply  to  any  person,  whose  pro- 
perty, exclusive  of  household  furniture,  shall  be  assessed  at  a  value 
exceeding  one  thousand  dollars. 

IV.  That  where  property  has  been  injured  or  destroyed  by  the 
enemy,  or  the  owner  thereof  has  been  temporarily  deprived  of  the  use 
or  occupancy  thereof,  or  of  the  means  of  cultivating  the  same,  by 
reason  of  the  presence  or  the  proximity  of  the  enemy,  the  assessment  on 
such  property  may  be  reduced,  in  proportion  to  the  damage  sustained 


18  THE  TAX   BILL. 

by  the  owner,  or  the  tax  assessed  thereon  may  he  reduced  in  the  Barne 
ratio  by  the  district  collector,  on  satisfactory  evidence  submitted  to 
him  by  tho  owner  or  as^e^sor. 

Sec.  6.  That  the  taxos  on  property  laid  for  the  year  eighteen  hun- 
dred and  sixty-four,  sha'l  be  assessed  as  on  the  day  of  the  passage  of 
this  act,  and  be  due  and  collected  on  the  first  day  of  Jane  next,  or  a3 
Boon  after  as  practicable,  allowing  an  extension  of  ninety  days  West 
of  the  Mississippi  river.  The  additional  taxes  on  incomes  or  profits 
for  the  year  eighteen  hundred  and  sixty-three,  levied  by  this  act,  shall 
be  assessed  and  collected  forthwith  ;  and  the  taxes  on  incomes  or  profits 
for  the  year  eighteen  hundred  and  sixty-four,  shall  be  assessed  and 
collected  according  to  the  provisions  of  the  tax  and  assessment  acts  of 
eighteen  hundred  and  sixty-three. 

Sbc.  1.  So  much  of  the  tax  act  of  the  twenty-fourth  day  of  April, 
eighteen  hundred  and  sixty-three,  as  levies  a  tax  on  incomes  derived 
from  property  or  effects  on  the  amount  or  value  of  which  a  tax  is  levied 
bv  this  act,  and  also  the  first  section  of  paid  act,  are  suspended  for  the 
year  eighteen  hundred  and  sixty  four,  and  no  estimated  rent,  hire  or 
interest  on  properly  or  credits  herein  taxed  ad  valorem,  shall  be 
assessed  or  taxed  as  incomes  under  the  tax  act  of  eighteen  hundred 
aud  sixty-three. 

Sbc.  8.  That  the  tax  imposed  by  this  act  on  bonds  of  the  Confed- 
erate States  heretofore  issued,  shall  in  no  case  exceed  the  interest  on 
the  same,  and  such  bonds,  when  held  by  or  for  minors  or  lunatics, 
Bhall  be  exempt  from  the  tax  ia  all  cases  where  the  interest  on  the 
same  shall  not  exceed  one  thousand  dollars. 

Approved  February  17,  1864. 


« 


THE    TAX    BILL.  19 

AN  ACT,  to  amend  so  much  of  section  eleven  of  the  tax  law, 
as  requires  one  tenth  of  the  sweet  potatoes  produced  this  year     . 
to  be  paid  to  the  Government. 

The  Congress  of  the  Confederate  States  of  Arnerita  do  enact,  That 
so  much  of  section  tlaven  of  "Au  act  to  Jay  taxes  for  the  common 
defence,  and  carry  on  the  Government  of  the  Confederate  States," 
approved  April  twenty  fourth,  eighteen  hundred  and  sixty  three,  as 
requires  farmers  and  planters  to  pay  one  tenth  of  the  sweet  potatoes 
produced  in  the  present  year  to  the  Confederate  Government,  be  so 
amended  as  to  authorize  the  producers  of  sweet  potatoes  in  the  year 
eighteen  hundred  and  sixty-three,  to  make  commutation,  by  payment  of 
the  money  value  of  the  tithe  thereof,  instead  of  payment  in  kind,  at 
rates  to  be  fixed  by  the  commissioners  under  the  impressment  act. 

Approved  December  23th,  1863. 

AN  ACT  for  the  relief  of  tax  payers  in  certain  cases. 

The  Congress  of  the  Confederate  States  of  America  do  enact,  That 
when  cotton  or  other  property  subject  to  taxation  in  money,  shall  have 
been  burned  or  otherwise  destroyed,  by  authority  of  the  Government, 
before  the  expiration  of  the  time  fixed  by  law,  for  the  payment  of  the 
tax  thereon,  the  tax  payer  may  apply  to  the  district  collector,  who  shall 
investigate  the  facts  and  make  report  thereof  to  the  State  collector,  who 
may,  if  satisfied  of  such  destruction  by  Government  authority,  remit 
the  said  tax.  If  the  tax  in  any  such  case,  shall  have  been  paid  in 
advance,  it  shall  be  refunded  by  the  State  collector.  The  tax  payer 
shall  in  every  such  case,  have  Ihe  right  of  appeal  to  the  Secretary  of 
the  Treasury. 

Section  2.  That  in  all  cases  where  the  crop,  out  of  whioh  the  tax 
in  kind  is  to  be  paid  has  been  taken  or  destroyed  by  the  enemy,  the 
district  collector  may  remit  the  tax,  in  whole  or  in  part,  according  to 
the  extent  of  the  loss  sustained  by  the  tax  payer :  Provided,  That 
the  facts  in  each  case  shall  be  reported  to  the  tax  collector,  and  the 
remission  shall  not  be  valid,  until  approved  by  him,  And  provided 
further,  That  in  case  the  loss  be  sustained  prior  to  assessment,  the 
assessor,  on  satisfactory  proof  thereof  may  make  deduction  therefor  in 
proportion  to  the  loss. 

Approved  February  13th,  1864. 

A JV  ACT  to  be  entitled  an  act  in  relation  to  the  qualifications 
of  State  Collectors. 

The  Congress  of  the  Confederate  States  of  America  do  enact,  That 
the  provisions  of  section  thirty-nine,  of  an  act  entitled  "  An  act  for 
the  assessment  and  collection  of  taxes,"  approved  May  1,  1863,  shall 
not  be  construed  to  apply  to  the  office  of  State  collector. 

Approved  February  17th,  1864. 


20  THE    TAX   BILL. 

Joint  Resolution  explanatory  of  the  act  entitled  "  An  act  to  lay 
taxes  for  the  common  defence,  and  carry  on  the  Government," 
approved  the  twenty-fourth  day  of  April,  eighteen  hundred  and 
sixty-three. 

Resolved  l»j  the  Congress  of  the  Confederate  States  of  America,  That 
the  daily  wages  of  detailed  soldiers,  and  other  employees  of  the  Gov- 
ernment, are  not  liable  to  taxation  as  income,  although  they  may 
amount  in  the  aggregate  to  the  sum  of  one  thousand  dollars  per 
annum. 

Approved  February  17th  1864. 

AN  ACT  authorizing  the  tax  in  kind  on  bacon  to  be  commuted 
by  collection  of  salt  pork  as  an  equivalent. 

The  Conyress  of  the  Confederate  States  of  America  do  enact,  That 
Assistant  Quartermaster's,  and  other  agents,  engaged  in  the  collection 
of  tax  in  kind,  may  be  authorized,  under  orders  and  regulations  made 
by  the  Secretary  of  War,  to  demand  and  receive  in  commutation  for 
the  tax  in  kind  on  bacon,  an  equivalent  therefor,  in  salt  pork. 

Approved  December  28th,  1863. 

ANA  GT  to  regulate,  the  collection  of  the  tax  in  kind,  upon 
tobacco,  and  to  amend  an  art  entitled  "  An  act  to  lay 

fa.res  for  the  common  defence,  and  carry  on  the  Gov- 
ernment of  the  Gonjrdrrate  States"  approved  April 
twenty-fourth,  eicffiteen  hundred  and  sixty  three. 

The  Conyress  af  the  Confederate  States  of  America  do  enact,  That 
the  tax  in  kind  of  one-tenth,  imposed  by  said  act,  upon  all  tobacco 
grown  in  the  Confederate  States,  instead  of  being  collected  by  the 
Post  Quartermaster,  shall  be  collected  by  the  agents  appointed  by  the 
Secretary  of  the  Treasury  to  collect  and  preserve  tobacco,  and  the  tax 
assessor  shall  transfer  their  estimates  of  the  tobacco  due  from  each 
planter  or  farmer,-  specifying  both  quantity  and  quality,  to  tbe  said 
agents,  or  their  duly  authorized  sub-agents,  taking  their  receipts  there- 
for, and  shall  also  transmit  a  copy  of  these  estimates  to  the  Chief  of 
the  Produce  Loan  Office,  and  when  said  tobacco  has  been  collected, 
the  said  agent  shall  be  liable  for  its  safe  custody. 

Sec.  2.  That  each  farmer  and  planter,  not  earlier  than  the  first  day 
of  June,  nor  later  than  the  fifteenth  day  of  July,  shall  deliver  his  tithe 
of  tobacco  in  prizing  order,  put  up  in  convenient  parcels  for  transpor- 
tation, at  the  nearest  prizing  depot,  of  which  there  shall  be  not  less 
than  one  established  in  each  county,  by  the  agents  for  the  collection 
and  preservation  of  tobacco,  where  the  said  tobacco  shall  be  prized, 
and  securely  packed  in  hogsheads,  or  other  packages,  suitable  for 
market,  by  said  agents. 

Sec.  3.  That  the  tax  assessor  shall  require  a  statement  from  each 
farmer  or  planter,  as  to  the  different  qualities  of  tobacco  raised  by  him, 
and  shall  assess  as  due  the  Confederate  States,  one  tenth  of  each  of 
said  qualities,  which  shall  be  stated  separately  in  his  estimates,  and 
shall  be  delivered  separately  by  the  farmer  or  planter,  at  tbe  prizing 
depots. 

Sec.  4.  All  acts  and  parts  of  acts,  inconsistent  with  the  foregoing, 
Are  hereby  repealed. 

Approved  January  30th,  1864. 


THE  ASSESSMENT  ACT. 


AN   ACT  for    the    Assessment    and    Collection   of    Taxes, 

OFFICE    OF     COMMISSIONER    OF   TAXES    CREATED. 

Section   1.      The  Congress   of   the  Confederate  States  of  America 
do  enact,  That  for  the  purpose  of  saperin tending  the  collection  of  in- 
ternal duties,  or  taxes  imposed,  or  which  may  be  hereafter  imposed  by 
law,  and  of  assessing  the  same,   an  office  is  hereby  created  in  the    office    *  com 
Treasury  Department  to  be  called  the  office  of  the   commissioner  of  missioner  of  taxes 
taxes ;  and  the   President   of  the  Confederate    States   is  hereby  au-  C1-eated- 
thorized  to  nominate,  and  with  the  advice  and  consent   of  the  Senate,       commissioner 
to  appoint  a  commissioner  of  taxes,  with  an  annual  salary   of  three  how  appointed. 
thousand  dollars,  who  shall  be   charged,  under  the   direction  of  the    Duties! 
Secretary  of  the  Treasury,  with  preparing  all  the  instructions,  regula- 
tions, directions,  forms  and  blanks,  and  distributing   the  same,  or  any 
part  thereof,  and  with  all  other  matters  pertaining  to  the  assessment 
and  collection  of  the  duties  and  taxes  which  may  be  necessary  to  carry 
the  laws,  passed  for  the  purpose,  into  effect,  and  with   the  general  su- 
perintendence of  his  office,  as  aforesaid,  and  the    Secretary  of  the 
Treasury   may   assign  to  the  office   of  commissioner   of  taxes    such 
number  of  clerks  as  he  may  deem  necessary,  or  the  exigencies   of  the     Clmca  force- 
public  service  may  require. 

Sec.  2.     That  for  the  purpose  of  assessing,   levying  and  collecting 
all  taxes  and  internal  duties,  each  State  shall  constitute  a  tax  division,     Ea?h  state  to 
over  which  shall  be  appointed  by  the  President,  with  the  advice  and  division.6 
consent  of  the  Senate,  one  State  collector,  who  shall  be  a  resident  and  .  Sute  Rectors, 

/••lit.  in  -ii  ..  tr  now  appointed. 

freeholder  in  such  State,  with  a  salary  of  one-tenth  of  one  per  cent,  on     salary. 

the  amount  collected  in  each  State  :  Provided,  That   in  no  case  shall 

the  salary  be  less  than  two  thousand   nor  more  than  three  thousand     %utations   of 

dollars,  and  said  State  collector  shall,  under  the  regulations  prescribed  sa 

by  the  commissioner  of  taxes,  under  the  direction  of  the  Secretary  of 

the  Treasury,  be  charged  with  the  duties  imposed  upon  himself,  and 

with  the  superintendence  and  direction  of  all  the  duties  of  the  various  collector.  °f  State 

officers  in  his  division  or  State,  created  by  this  act.     The  said  State 

collector  shall  give  bond,  with  sureties,  to  discharge  the  duties  of  his 

office  in  such  amount  as  may  be  prescribed  by  the  Secretary  of  the    **** *|  g0li*J*|r" 

Treasury,  and  shall  take  oath  faithfully  to  discharge  the  duties   of  his 

office  and  to  support  and  defend  the  Constitution  of  the  Confederate    0athof  omce- 

States. 

TAX    DISTRICTS    AND   DISTRICT    COLLECTORS. 

Sec.  3.  Each  State  collector  shall  divide  his  State  into  convenient  Sub-division  of 
collection  districts,  following  as  nearly  as  may  be  practicable  the  coun-  tionflktriets^how 
ties  or  tax  districts  into  which  the  State  may  have  been  sub-divided  by  regulated; 


22  THE    ASSESSMENT    ACT. 

its  own  State  government.     But  the  Secretary  of  the  Treasury  may 

authorize  two  or  more  sparsely  populated  counties  to  be  included  in 

one  collection  district,  when  so  recommended  by  the  State  collector, 

and  may  sub-divide  large  towns  or  cities  into  two  or  more  collection 

districts,  when  so   recommended  by    said  State   collector.     For  each 

of    these    districts    a    tax    collector,     to     be    called     the     district 

District  collector  collector,  shall  be  appointed  by   the  State  collector,  subject  to   the 

how  appointed.     approvai  0f  tQe  Secretary  of  the  Treasury,  and  each  of  these  district 

collectors  shall  be  charged  with  the  duty  of  causing  to  be  assessed  aud 

m    levied,  and  of  collecting  all  taxes  imposed  or  required  to    be  paid  by 

trictUcoiiectors.     any  act  of  Congress,  upon  any  persons  or  property  within  the  said 

district.  The  said  district  collector  shall  be  a  resident  freeholder  of  the 

tax  district  in  which  he  shall  be  appointed,   and  shall  be  subject  to 

shall  be  a ,  resi-  suca  regulations  a3  shall  be  prescribed  by  the  commissioner  of  taxes, 

under  the  direction  of  the  Secretary  of  the  Treasury. 

Sec.  4.     That  before  any  such  collector  shall  enter  upon  the  duties 
oi    his   office,   he   shall  execute    a  bond  for  such  amount   as  shall 
..'    be  prescribed  by  the  commissioner  of  taxes,  under  the  direction  of  the 
ior^naViCgivubciHi  Secretary  of  the  Treasury,  with  not  less  than  two  sureties,  to  be  ap- 
proved as  sufficient  by  the  commissioner  of  taxes,   conditioned  that 
said  collector  shall   faithfully  perform  the  duties   of  his   office ;  which 
bond  shall   be  filed  in  the  office  of  the  Comptroller  of  the  Treasury. 
Bono,  form  an'i  And  each  collector  shall,  from  time  to  time  renew,  strengthen  and  in- 
craase  his  official  bond,  as  the  Secretary  of  the  Treasury  may  direct. 
And  each  collector,  before  entering  upon  the  duties  of  his  office,  shall 
-lull  ^ke  oa^  faithfully  to  discharge  tbo  duties  of  his  office,  and  that  he 
renew  bond.        will  support  and  defend  the  Constitution  of  the  Confederate  States. 

Sec.  5.     That  each  district  collector  shall  be  authorized  to  appoint, 
by  an  instrument  of  writing  under  his  hand,  as   many  deputies  as  he 
Collector's  oath  may  think  proper,  to  be  by  him  compensated  for  their  services,  and  al- 
so to  revoke  any  such  appointment,  giving  such  notice  thereof  as  the 
commissioner  of  taxes  shall  prescrioe;  and  may  require  bonds,  or 
District   coiiec-  other  securities,   and  accept  the  same  from  such  deputy ;  and  each 
tors  may  appoint  suca  deputy  shall  have  the  like  authority  in  every  respect,  to  collect 
'compensation  of  the  duties  and  taxes  levied  and  assessed  within  the  portion  of  the  dis- 
deputies  ^rjct  a3Sjorried  to  him,  which  is  by  this  act  vested  in  the  district  col- 

District    «ollec-  a  >  _  J  .  . 

tors  may  revoke  lector  himself;  but  each  district  collector  shall,  in  every  respect,  be  re- 
put  iTs°trandt0mday  sponsible  for  all  monies  collected,  and  for  every  act  done  as  deputy 
require  bonds  and  collector  by  any  of  his  deputies  whilst  acting  as  such,  and  for  every 
"i^putles,  autho  omission  of  duty.  The  collector  in  each  State  shall  appoint  in  eacn 
rity.of.  district,  subject  to  the  approval  of  the  Secretary  of  the  Treasury,  an 

assessor  or  assessors,  who  shall  be  residents  therein,  and  each  assessor 
tor  responsible  for  so  appointed  and  accepting  the  appointment,  shall,  before  he  enters  on 
deputies.  ^e  duties  of  his  appointment,  take  and  subscribe,  before  some  com- 

,      petent    magistrate,    or  some  district  collector  to   be  appointed    by 

Assessors,    how  r,  &  »  .  .    ,     rr  j 

appointed.  virtue  ot  this  act,  (who  is  hereby  empowered  to  administer  the  same) 

the  following  oath  or  affirmation,  to-wit :     "I,  A.  B.,  do  swear,  or  af- 

Assessor  shall  firjn   /ag  jJjq  case  may  De ,)  that  I  will  svpport  the  Constitution,  of  the 

take  oath  or  office.  </    i    '  \  J         '/  m  77  /•  7 

Confederate  states  of  America,  and  that  1  will,  to  the  best  of  my  know- 

Assessor's  oath,  ledge,  skill  and  judgment,   diligently  and  faithfully  execute  the  ojjice 

and  duties  of  assessor  for  (naming  the  district)  without  favor  or  parti- 

Certnicate  o  f  ality,  and  that  I  will  do  equal  right  and  justice  in  every  case  in  which  J 

tofttchou»°ctor  8'Ven  S^a^  act  as  assessor"  And  a  certificate  of  such  oath  or  affirmation  shall 


THE    ASSESSMENT   ACT.  23 

be  delivered  to  the  collector  of  the  district  for  which  such  assessor     Penalty  for  fail- 

6hall  be  appointed.     And  every  assessor  acting  in  the  said  office  with-  ure  t°mak«  oath. 

out  having  taken  the  said  oath  or  affirmation,  shall  forfeit  and  pay  one 

hundred  dollars,  one  moiety  thereof  to  the  use  of  the  Confederate 

States,  and  the  other  moiety  thereof  to  him  who  shall  first  sue  for  the 

same,  with   costs  of  suit :  Provided,  That   nothing  herein  contained 

shall  prevent  any  district  collector  from  collecting  himself  the  whole  to^nSotipt,.eventeCd 

or  anv  part  of  the  duties  and  taxes  so  assessed  and  payable  in  his  dis-  from  collecting  an 

,    .   ,   J  r  duties,  &o. 

tnct. 

RETURNS   TO    ASSESSORS.       DUTY   OF   TAXPAYERS    THEREIN. 

Sac.  6.     That  it  shall  be  the  duty  of  any  person  or  persons,  part- 
nerships, firms,  associations,  or  corporations,   made  liable  to  any  tax,      Tax-payers  to 
imposed  by  any  act  imposing  taxes,  at  the  time  prescribed  by  law,  or  if  ^*k\x? *!P  ns  u"" 
no  time  be  fixed  by  law,  then  at  such  times  a^  may  be  prescribed  by  sor. 
the  commissioner  of  taxes,  under  the  direction  of  the  Secretary    of 
the  Treasury,  to  make,  under  oath  or  affirmation,  as  the  case  may  be,  a 
list  or  return  to  the   assessor  or  the  district  where  located,  of  the 
amount  of  annual  income   or  profits,  the  articles  or  objects  charged 
with  a  special  tax,  the  quantity  of  goods,  wares  and  merchandize  made 
or  sold,  and  charged  with  a  specific  or  ad  valorem  tax,  the  market  value  acf«r  o£.M'         " 
of  the  property,  real  and  personal,  charged  with  an  ad  valorem  tax,  the 
several  rates  and  aggregate  amounts,  and  all  other  matters  and  thinge 
which  are  or  shall  be  required  by  law,  and  according  to  the  forms  and 
regulations  to  be  prescribed   by  the  commissioner  of  taxes,  under  the 
direction  of  the  Secretary  of  the  Treasury,   for  wh  ich   such  person  or 
persons,    partnerships,  firms,    associations,    or  corporations    are    or 
shall  be  liable  to  be  assessed  according  to  law. 

Sec.  7.  That  the  instructions,   regulations  and  directions,  as  here 
inbefore  mentioned,  shall  be  binding  on  each  assessor  and  on  each  col-  to  be  'binding'  on 
lector  and  hiscdeputy  or   deputies,  in   the  performance  of  the  duties  Hl1  l)fflcers- 
enjoined  by  or   under  this  act ;  pursuant  to  which  instructions   the 
district  collector  shall  direct  and  cause  the  several  assessors  to  proceed 
through  every  part  of  their  respective   districts,  and  inquire  after  and  how*  to'Vs  made. 
concerning  all  persons  being  within  the  collection  districts  where  they 
repectively  reside,  owning,  possessing,  or  having  the  care  and  manage- 
ment of  any  property,  goods,  wares  and  merchandise,  articles  or  ob- 
jects liable  to  pay  any  tax,  (by  reference^  well  to  any  list  of  assess- 
ment or  collection  taken  under  the  laws  of  the  respective  States,  as  to 
any  other  records  or  documents,  and  by  all  other  lawful  ways  and  means, 
especially  to  the  written  list,  schedule  or   return    required  to  be  made 
to  the  assessor  by  all  persons,  owning,  possessing,    or  having  the  care 
or  management  of  any  property  as   aforesaid,  liable  to  taxation,)  and 
to  value  and  enumerate  the  said  objects    of  taxation   respectively,    in 
the  manner  prescribed  by  law,  and  in  conformity  with  the  regulations 
and  instructions  before  mentioned. 

DUTY    OF    ASSESSOR    WHERE    PERSON    FAILS   TO    EXHIBIT    LIST. 

Sec.  8.  That  if  any  person  owning,  possessing,  or  having  the  care 
or  management  of  property,  goods,  wares  and  merchandise,  articles 
or  objects  liable  to  pay  any  tax,  shall  fail  to  make  and  exhibit  a  writ- 
ten list  when  required,  as  aforesaid,  and  shall   consent  to  disclose  the 


24 


THE   ASSESSMENT    ACT. 


particulars  of  any  and  all  the  property,  goods,  wares  and  merchandise, 

articles  and  objects  liable  to  pay  any   tax,  or   any  business  or4)ccupa- 

tion  liable  to  pay  any  tax,  as  aforesaid,  then,  and  in  that  case,  it  shall 

i.yIBssc!rsorCinmcase  be  the  duty  of  the  officer  to  make   such  list,   which,    being  distinctly 

of  faiiuio  or  tax  read,  consented  to,  and  signed  by   the  person   so  owning,  possessing, 

payer    o  ma   e  or  having  fae  care  anj  management,  as  aforesaid,  shall  be  received  as 

the  list  of  such  person. 

FALSE    OR    FRAUDULENT     LIST. 

Fraudulent  o  r      Sec.  9.  That  if  any  person  shall  deliver  or   disclose  to  any  assessor 
for  making.™8  y  appointed  in  pursuance  of  this   act,  and   requiring   a   list  or  lists,  as 
aforesaid,  any  false  or  fraudulent  list  or  statement,  with  intent  to  defeat 
or    evade  the    valuation   or   enumeration  hereby     intended    to    be 
made,  such  person  so   offending,  and  being   thereof  convicted,  on  in- 
flow prosecuted,  dictment  found  therefor  in  auy  district  court  of  the  Confederate  States, 
held  in  the  district  in  which  such  offence  may  be   committed,  shall  be 
fined  in  a  sum  not  exceeding  five  hundred  dollars,  at  the  discretion  of 
made  in  case  °of tne  court,  and  shall  pay  all  costs  and  damages  of  prosecution  ;  and  the 
fraudulent  return,  valuation  and   enumeration  required    by   this    act,  shall,   in  all  such 
cases,  and  in  all   cases  of  undervaluation  or  under-statement  in  such 
lists  or  statements,  be  made  as  aforesaid,   upon  lists  according  to  the 
form  prescribed,  to  be  made  out  by  the  assessors  respectively  ;  which 
lists,  the  said  assessors  are  hereby  authorized  and  required   to  make, 
according  to  the  best  information  they  can  obtain,  and  for  the  purpose 
premises,  &c.  *    *  of  making  which,  they  are  hereby  authorized  to  enter  into  and  upon 
all  and  singular  the  premises  respectively. 


Assessor  author- 
ized to  enter  upon 


DUTY    OF    ASSESSOR,     IN     CASE     OF     REFUSAL     TO     MAKE     RETURN,     AND 

PENALTY. 

Assessor  to  en-        _  ,  -in/  .  ,. 

ter  premises  and      Sec.  10.  lhat  if  any  person  shall  reiuse  or  neglect  to  give  such  list 

make  list.  or  j-^g  w^]im  ^e  tjme  required  as  aforesaid,  it  shall  be  the  duty  of  the 

assessor  for  the  collection  district  within  which  such  person  shall  re- 
side, and  he  is  hereby  authorized  and  required  to  enter  into  and  upon 
the  premises,  if  it  be  necessary,  of  such  person  so  refusing  or  neglect- 
ing, and  to  make,  according  to  the  best  information  which  he  can 
obtain,  or  on  his  own  view  and  information,  such  lists  of  property, 
goods,  wares,  and  merchandise,  and  of  all  articles  and  objects  liable  to 
taxation,  owned  or  possessed,  or  under  the  care  or  management  of  such 
person,  as  are  required  by  law,  including  the  amount,  if  any,  due  upon 
Penalty  for  fail-  a  registered  business  ;  and  in  case  of  refusal  or  neglect,  to  make  such 

ure  to  make  list,  lists,  except  in  cases  of  sickness,  or  other  unavoidable  cause,  the  asses- 
sor shall  thereupon,  except  where  otherwise  provided  for,  add  twenty- 
five  per  centum  to  the  amount  of  the  items  thereof;  and  the  lists  so 
made  and  subscribed  by  such  assessor,  shall  be  taken  and  reported  as 

ceLtedSballbeau  good  and  sufficient  lists  of  the  persons  and  property  for  which  such 
person  or  property  is  to  be  taxed  for  the  purposes  of  this  act. 

IN    REFERENCE     TO      PROPERTY     WHEN     THE     OWNER     RESIDES    OUT     OF 

DISTRICT. 

Sec.  11.  That  whenever  there  shall  be  in  any  collection  district,  any 
property,  goods,  wares  and  merchandise,  articles  or  objects,  not  owned 


THE  ASSESSMENT    ACT.  25 

or  possessed  by,  or  under  the  care  or  management  of,  any  person  or  r^2trt^f°°"' 

persons  within  such  district,  and  liable   to  be  taxod  as  aforesaid^  and  erg. 

no   list  of  which    shall    have  been  transmitted  to  the  assessor  in  the 

manner  provided  by  this  act,  it   shall  be  the  duty   of  the  assessor  for 

such  district,  and  he  is  hereby  authorized  and  required  to  enter  into  and     Assen«or  to  tn- 

upon  the  premises   where  such  property    is  situated,  and   take  such  make^urrliy  *U 

views  thereof  as  may  be  necessary,   and  to  make  lists  of  the  same,  i:sc- 

according  to  the  form  prescribed,  which  lists,  being  subscribed  by  the 

said  assessor,  shall  be  taken  and  reputed  as  good  and  sufficient  lists  of 

such  property,  goods,  wares  and  merchandise,    articles  or  objects,  as 

aforesaid,  under  and  for  the  purpose  of  this  act. 

Sec.  12.  That  the  owners,  possessors,  ofciersons  having  the  care  or  ,  £*>***&  l.°c™- 

P  '  r,  '      V  ,         -.   °  ...  ted    in   district* 

management  ot  property,  goods,  wares  and    merchandise,  aniens  or  outside  of  that  iu 

objects  not  lying  or  being  within  the  collection  district  in  which   they  J^j^  ^  aTby 

reside,  shall  be  permitted  to   make  out  and  deliver  the  lists  thereof  them  be  returned 

required  by  this  act,  (provided  the  district   in   which  the  said  objects  thereof. a3se 

of  duty  or  taxation  are    situated   is  therein    distinctly  stated,)  at  the 

time  and  in  the   manr  er   prescribed   to   the   assessor  of  the   district 

wherein  such  persons  reside.     And  it  shall  bo  the  duty  of  the   asses-    List  to  be  trans 

sor  who  receives  any  such  list  to   transmit  the   same  to  the   assessor  "Jj*^  £°  ^  d**" 

where  such  objects  of  taxation  are  situate,  who   shall   examine  such  tfiet  where  such 

lists  ;  and  if  he  approves  the   same,  he   shall  return  it   to  the  assessor  tedf erty  3  loc*~ 

from  whom  he  received  it,  with  his  approval  thereof;  and   if  he  fails 

to  approve  the  same,  he  shall  make  such  alteration  thereon  as  he  may 

deem  to  be  just  and  proper,  and  shall  then  return  the  said  list,    with 

sueh  alterations  thereon,   or  additions  thereto,  to  the  assessor  from 

whom  he  received   the   said  list ;  and  the  assessor  where  the  person 

liable  to  pay  such  tax  resides,  shall  proceed  in  making  the  assessment 

of  the  tax  upon  the  list  by  him  so   received,  in  all  respects,  as  if  the 

said  list  had  been  made  out  by  himself. 

DISTRICT     COLLECTORS,     AFTER     COLLECTING      THE     LISTS,     SHALL    MAKE 
TWO    GENERAL  LISTS. 

Sec.  13.  That  the  lists  aforesaid  shall   be  taken  at  such  times  as 
may  be  prescribed  by  the  commissioner  of  taxes  under   the  direction 
of  the  Secretary  of  the  Treasury  or  with  reference  to   the   t:me  when 
said  taxes  become  clue ;  and  the  district  collectors  respectively,  after 
collecting  the  said  lists,   shall   proceed   to   arrange  the  same,  and  to     two  lists  to  be 
make  two  general  lists,  the  first  of  which  shall  exhibit,  in  alphabetical  ™£ectobryg-  district 
order,  the  names  of  all  persons  liable  to  pay  any  tax,  residing   within     Lists  shall  con- 
the  collection   district,  together   with  the    value  and   assessment,  or  t^D  p^y^  resfd- 
enumeration,  as  the  case  may  require,  of  the  objects  liable  to  taxatiqc  ing  within  district, 
within  such  district,  for  which  each  such  person  is  liable,  or  for  which 
any  firm,  company  or  corporation  is   liable,    with  the    amount  of  tax 
payable  thereon;  and  the  second  list  shall  exhibit,  in    alphabetical     List  of  tax -pay- 
order,  the  names  of  all  persons  residing  out  of  the  collection  district,  cbiiectionlistrwt. 
owners  of  property  within  the  district,  together  with  the   value  and 
assessment,  or  enumeration  thereof,  as  the  case  may   be,   with   the     Forms  of  liststo 
amount  of  tax  payable  thereon,  aa  aforesaid.     The  forms   of  the.  said  £e made  by  state 
general  list  shall  be   devised  and  prescribed  by   the  State   collector, 
under  the  direction  of  the  commissioner  of  taxes,  and  lists  taken  ac- 
cording  to  such  forms  shall  be  made  out  by  the  assessor  or  assessors,  er«d  to  district 


26 


THE   ASSESSMENT   ACT. 


«oii*eters.  an<l  delivered  to  the  district  collector  within  thirty  days  after  the  time 

ure'of1""! f?'  fa't' '  fixe^  Dy  this  act  as  aforesaid.  And  if  any  assessor  shall  fail  toper- 
perform  dutiw  of  form  any  duty  assigned  by  this  act  within  the  time  as  aforesaid,  not 
inuoffise.  being  prevented  therefrom  by  sickness,  or   other   unavoidable   cause, 

every  such  assessor  shall  be  discharged  from  office,  and  shall,  moreover, 
forfeit  and  pay  the  sum  of  two  hundred  dollars,  to  be  recovered  for  the 
use  of  the  Confederate  States,  with  costs  of  suit. 

WHERE     LISTS     MAY     BE    EXAMINED,     AND      WHEN     APPEALS     SHALL     BE 
TAK^P,    DECIDED,    E1C. 

Sec.  14.  The  collectors  for  each  collection  district  shall,  by  adver- 
•f^maMngUrt^te  tisement  in  some  public  newspaper  published  within  his  district,  if  any 
be  advertised.  SUch  there  be,  or  by  written  or  printed  notifications,  to  be  posted  up 
in  at  least  four  places  within  each  district,  advertise  all  persons  con- 
cerned, of  the  time  and  place  witbin  said  district  when  and  where  the 
miUifopen' fifteen  ^s1jS»  valuations  and  enumerations,  made  and  taken  .within  said  dis- 
*»w  trict,  may  be  examined  ;  and  said  lists  shall  remain  opeu  for  the  space 

andPIwifere  to  be  of  fifteen  days  after  notice  shall  have  been  given  as  aforesaid.  And  said 
received;  notifica-  notifications  shall  also  state  when  and  where,  within  said  district,  after 

tion  thereof  to  be     .  ...  i>        •  i     r.  *  -,  1.111  •        1  11 

made.  the  expiration  of  said  fifteen  days,   appeals  will  be  received  and  de- 

termined relative  to  any  erroneous  or  excessive  valuation  or  enumera- 
tions by  the  assessor.     And  it  shall  be  the  duty  of  each  collector  for 
Coiieetor   shall  each  collection  district,  at  the  time  fixed  for  hearing  such  appeal  as 
persons.  'l    aforesaid,  to  submit  the  lists  taken  and  returned  as  aforesaid,  to  the 

inspection  of  any  and  all  persons  who  may  apply  for  that  purpose. 
And  the  said  collector  for  each  collection  district  is  hereby  authorized 
Collector  to  hear  at  any  time  within  fifteen  days  from  and  after  the  time  allowed  for  no- 

and  determine  ap-  ..  0      /.  e  -i    ,      1       J        ■>      -,    . 

peais.  titication  as  aforesaid,  to  hear  and   determine,  in  a  summary  way,  ao- 

ot  app^Vshan^e  cording  ^o  law  and  right,  upon  any  and  all  appeals  which  may  be  ex- 
determirTed  b.y  dis- hibited  :  Provided,  That  the  question  to  be  determined  by  the  collec- 
tuet  collector.       ^or^  0Q  ftn  appeaj  inspecting  the  valuation  or  enumeration  of  property, 
or  objects  liable  to  taxation  shall  be,  whether  the  valuation  complained 
of  be  or  be  not  in  a  just  relation  or  proportion  to  othor  valuations  in 
the  same  district,  and  whether  the  enumeration  be  or  not  correct. 
madePein's  waiting  And  all  appeals  to  the  district  collector,  as  aforesaid,  shall  be  made  in 
and   what    they  writing,  and  shall  specify  the  particular  cause,  matter,  or  thing  respect- 
ing which  a  decision  is  requested;  and  shall,  moreover,  state  the  ground 
Collector    h  a  s  or  principle  of  inequality  or  error  complained  of.     And  the  collector 
power  to  examine  shajl  have  power  to  re-examine  and  equalize  the  valuations  as  shall  ap- 
ations.  '  pear  just  aud  equitable  ;  but  no  valuation  or  enumeration   shall  be  in- 

crea0seCein  °vaiua'-  creased  without  a  previous  notice,  of  at   least  five  days,  to  the  party 
tion  by  collector  interested  to  appear  aud  object  to  the  same,  if  he  judge  proper ;  which 
payer.  plvea  tax  notice  shall  be  given  by  a  note  in  writing,  to  be  personally  served  or 
left  at  the  dwelling  house,  office,  or  place  of  business  of  the  party  by 
such  collector  :  Provided,  That  this   secti"n  shall  not  apply  to  eati- 
Section  not  ap-  mates  of  income  and  profits,    or  of  taxes  in  kind,  mnde  by  appraisers 
mates'  of  income  or  referees  as  prescribed  in  the  act  passed  in  April,  in  the  year  eigh- 
and  profits,  or  of  teen  hundred  and  sixtyAhree,   entitled  "  An  act  to  lay  taxes  for  the 
common  defence   and  carry  on  the  government  of  the  Confederate 
States." 


THE    ASSESSMENT     VCT.  27 

THE    PREPARATION    OF   LISTS   FOR    STATE    OOLLE«TORS     ADD     IHZ     MODE 
AND    MANNER    Or    00&L20TLN9    TAXES. 

Seo.  15.     The  district  collectors  shall,  immediately    after  the  expi- 
ration of  the  time  for  hearing  and  deciding  appeals,  make  out  correct   'J',st? ,0  be.m,'"!e 

.  ™  a    ,rr  ,  .  .  anu-  forwarded  to 

lists  of  the  valuation  and  enumeration  in  each  of  their  districts  rcspec-  state  collector, 
tively,  and  deliver  the  same  to  the  State  collector,  who  shall  collate  ^muS  '°"Ut''" 
the  same  in  proper  form  and  forward  the  same  to  the  commissioner  of 
taxes. 

Sec.  16.     As  soon  as  the  said  district  collectors  shall  deliver  their    District  •oiuc- 
lists  of  assessment  to  the  State  Collector,  they  shall  respectively  give  ti°co  slwhenITtaxea 
notice,  by  advertisement  published  in  each  collection  district,  in  one  a™  dU8  and  paya- 
newspaper  printed  in  said  district,  if  any  such  there  be,  and  by  noti-  place  of  payment. 
fixations  to  be  posted  up  in  at  least  four  public  places  in  each  district, 
that  the  said  taxes  have  become  due  and  payable,  and  state  the  time 
and  place  within  said  district  at  which  he  will  attend  to  receive  the 
same,  which  time  shall  not  be  less  than  thirty  days  after  such  notifica-     Penalty  for  fail 
tion  ;  and  all  persons  who  shall  neglect  to  pay  the  taxes  so   assessed  when°due!y  taxe" 
as  aforesaid,  upon  them,   to  the  collector  within  the  time   specified, 
shall  be  liable  to  pay  ten  per  centum  additional  upon  the  amount 
thereof,  the  fact  of  which  liability  shall  be  stated  in  the  advertisement 
and  notification  aforesaid.     And  with  regard  to  all  persons   who  shall      h»w  •oUeetn 
neglect  to  pay  as  aforesaid,  it  shall  be  the  duty  of  the  collector  in  per- 8ha11  proceed  in 

6  •■       ",   *  .,.'  -,  ,  J   ,  ,"  cage   of  failure  to 

son,  or  by  deputy,  within  twenty  days  after  such  neglect  to  make  a  de-  pay  taxes. 
mand  personally,  or  at  the  dwellings  or  usual  places  of  business  of 
such  persons,  if  any  they  hare,  for  payment  of  said  taxes,  with  the  ten 
per  cent,  additional,  aforesaid.    And  with  respect  to  all'such  taxes  as  are    OpUeetor  shall 
not  included  in  the  lists  aforesaid,  and  all  taxes,  the  collection  of  which  payment  of  a  1 1 
is  not  otherwise  provided  for  in  this  act,  it  shall  be  th«  duty  of  each  [a^s  not  included 
collector,  in  person,  or  by  deputy,  to  demand  payment  thereof,  in  man- 
ner aforesaid,  within  ten  days  from  and  after  the  same  become  due  by 
law ;  and  if  the  annual  and  other  taxes  shall  not  be  paid  within  ten     „         n   t  * 
days  from  and  after  such  demand  therefor,  it  shall  be  lawful  for  such  shall  proceed  in 

-  case  of  failure  ta 


collector,  or  his  deputy  or  deputies,  to  ^proceed  to  collect  the  said 

taxes  by  distraint  and  sale  of  the  goods,  chattels,  or  effects  of  the  per-  *;  CoUe«tw 


pay. 


distrain. 


sons  delinquent  as  aforesaid.  And  in  case  of  such  distraint,  it  shall  be 
the  duty  of  the  officer  charged  with  the  collection  to  make,  or  cause  to  In  case  of  di3. 
be  made,  an  account  of  the  goods  or  chattels  which  may  be  distrained,  t™int.  an  account 
a  copy  of  which,  signed  by  the  officer  making  such  distraint,  shall  be  Tnaif  be  made  bj 
left  with  the  owner  or  possessor  of  such  goods,  chattels,  or  effects,  or  e°lleetor aild °°pt 

,  ,        ,,.  «.',  &        ;    T_  ■  '  .'         thereof   left    with 

at  his  or  her  dwelling  with  some  person  of  suitable  age  and  discretion,  tax  payer,  accom- 
with  a  note  of  the  sum  demanded,  and  the  time  and  place  of  sale ;  KSJSSJjE* 
and  the  said  officer  shall  forthwith  cause  a  notification  to  be  published 
in  some  newspaper  within-  the  d»trict  wherein  the  distraint  is  made,    Notification    »f 
if  there  is  a  newspaper  published  in  said  district,  or  to  be  publicly  SS^S' to  be  ad~ 
posted  up  at  the  postoffice,  if  there  be  one  within  five  miles,  nearest  to 
the  residence  of  the  person  whose  property  shall  be  distrained,  and  in 
not  less  than  two  other  public  places,  which  notice  shall  specify  the  ar- 
ticles distrained  and  the  time  and  place  fo»  sale  thereof,  which  time 
shall  not  be  less  than  ten  nor  more  than  twenty  days  from  the  date  of 
such  notification,  and  the  place  proposed  for  sale  not  more  than  five  disTraintshau'spe- 
miles  distant  from  the  place  of    making  such   distraint :  Provided,  eify. 
That  in  case  of  distraint  for  the  payment  of  the  taxes  aforesaid,  the 


28  THE    ASSESSMENT   ACT. 

goods,  ohattels,  or  effects  so  distrained  shall  and  may  be  restored  to 
Detrained  goods,  the  owner  or  possessor,  if,  prior  to  the  sale,  payment  or  tender  shall  be 
to  tax  payer.'  '    made  to  the  proper  officer  charged  v?ith  the  collection,  of  the  fall 
amount  demanded,  together  with  such  fee  for  levying,   and  such  sum 
for  the  necessary  and  reasonable  expense  of  removing,  advertising  and 
keeping  the  goods?,  chattels,  or  effects   so   distrained,  as  may  be  pre- 
scribed by  the  commissioner  of  taxes ;  but  in  case  of  non-payment  or 
tender  as  aforesaid,  the  said  officer  shall  proceed  to  sell  the  said  goods, 
chattels,  or  effects,  at  public  auction,  and  shall  and  may  retain  from  the 
proceeds  of  such  sale,  the  amount  demandable  for  the  use  of  the  Con- 
seinn  case  of  Ve-  federate  States,  with  the  necessary  and  reasonable  expenses  of  distraint 
fusaito  pay  taxes,  an(j  sa]e  and  a.  commission  of  five  per  centum   thereon  for  his  own 

and  how  he  is  to  >       .  r 

disposeof  the  pro- use,  rerdenng  the  over  plus,  if  any  there  be,  to  the   person  whose 
seeds  of  sale.        g00(]s>  chattels,  or  effects,  shall  have  been  distrained. 

►  Sec.  17.     That  in  all  cases  where  the  property  liable  to  distraint 
for  taxes  under  any  act  of  Congress,  may  not  be  divisible,  so  as  to  en- 
able  the  collector  by  a  sale  of  part  thereof  to  raise  the  whole  amount  of 
property  is  not  di- the  tax  with  all  costs,  charges  and  commissions,  the  whole  of  such 
icctore'shair  pro-  Pr0Perty  sna^  be  so^»  an(*  the  surplus  of  the  proceeds  of  the  sale,  af- 
«eed.  ter  satisfying  the  tax,  costs  and  charges,  shall  be  paid  to  the  owner  of 

the  property,  or  his  or  their  legal  representatives,   or  if  he,   she  or 
they  cannot  be  found,  or  refuse  to  receive  the  same,  then  such  surplus 
shall  be  deposited  in  the  treasury  of  the  Confederate  States,   in   such 
manner  as  may  be  prescribed  by  the  Secretary  of  the  Treasury,  to  be 
there  set  apart  aDd  held    for   the  use  of  the  owner,    or  his  or  her 
or  their  legal  representatives,  until  he,  she  or  they  shall  make  appli- 
cation therefor  to  the  Secretary  of  the  Treasury,   who.  upon  such  ap- 
plication,  shall,  by  warrant  on  the  treasury,  cause  the  same  to  be  paid 
incase  distvaiu-  to  the  applicant.     And  if  the  property  advertised  for  salcas  aforesaid, 
Sufficient "o  "pay  cannot  be  sold  for  the  amount  of  the  tax  due  thereon,  with  the  costs 
taxes,  &c.  and  charges,  the  collector  shall  purchase  the  same  in  behalf  of  the 

Confederate  States  for  an  amount  not  exceeding  the  tax,  with  the  costs 
and  charges  thereon.     And  all  property  so  purchased  may  be  sold  by 
said  collector,  under  such  regulations  as  may  be   prescribed  .by  the 
Collector   shall  commi<.p.k;ner  of  taxes.     And  the  collector  shall  render  a  distinct  ac- 

render  account  of  •     ,  _  .  .        .  .  .  . 

all  charges  incur-  count  of  all  charges  incurred  m  the  pfde  ot  such  property,  and  shall 
ply  'over^Bwpios  ra7  ^nto  the  treasury  the  surplus,  if  any  there  be,  after  defraying  the 

of  proceeds.  charge. 

Sec.  18.     The  taxes  assessed  upon  each  person  shall  be  a  statutory 

♦a/fV'shlTbe^'  h^n  upon  all  property  of  such  person  for  and  during  the  term  of  two 

years  from  the  date  of  listing  such  person,  in  preference  to  any  other 

lien,  and  the  lands  and  other  property  of  auy  collector  shall  be  bound 

Property  of  coi- by  statutory  lien  for  five  years  for   all  monies  received   by  him   for 

bound  byVutilto-  taxes,  the  dato  of  such  lien  to    commence  from   the  time  of  his   re- 

*y  "en-  cciving  the  money.     And  the  said  liens  shall  extend  to  each  and  every 

part  of  all  tracts  or  lots  of  land  or  dwelling  houses,  notwithstandirfg 

the  same  may  have  been  divided  or  alienated  in  part. 

SALE    OF    REAL    ESTATE    AUTHORIZED.        WHERE     GOODS     AND    CHATTELS 

ARE    INSUFFICIENT    TO    8AT1SFT    TAXES. 

Sio.  19.  That  in  any  case  where  goods,  chattels  or  efiects,  sufli- 
n.oiiiort  to  seize  cient  to  satisfy  the  taxes  imposed  by  law  upon  any  person   liable  to 

real  estate. 


THE  ASSESSMENT  ACT. 


29 


pay  the  same  shall  not  be  found  by  the  collector  or  deputy  collector 
whose  duty  it  may  be  to  collect  the  same,  he  is  hereby   authorized  to 
collect  the  same  by  seizure  and  sale  of  real  estate  of  such  person  ;  and 
the  officers  making  such  seizure  and  sale  shall  give  notice  to  the  per-     Notice  of  seiz- 
son  whose  estate  is  proposed  to  be  sold,  by  giving  him  in  hand,   or  uretobe»*en" 
leaving  at  his  usual  place  of  abode,  a  notice  in    writing,  stating  what 
particular  estate  is  proposed  to  be  sold,   describing   the    same   with 
reasonable  certainty,  and  the  time,  when,  and  place  where,  said  officer 
proposes  to  sell  the  same.     And  the  said  collector  shall  first  advertise 
the  same  for  thirty  days  in  a  newspaper  printed  within  the  collection  0f  seizure6^  be 
district,  if  such  there  be,   or  shall   post  up   in  at   least  four   public  umde- 
places  within  the  district  a  notification   of  the   intended   sale    thirty 
days  previous  thereto  and  shall  proceed  to  sell  at  public  sale  so  much 
of  the  said  property  as  may  be  necessary  to  satisfy  the  taxes  due,  to- 
gether with   an   addition  of  twenty   per  centum.     But   in  all   cases     How  collector 
where  the  property  liable  to  tax  under  this  act  may  not  be  divisible  so  ^n  property6 is 
as  to  enable  the  collector  by  a  sale  of  part  thereof  to  raise  the  whole  not  divisible. 
amount  of  the  tax,  with  all  costs,  charges  and  commissions,  the  whole  sen? 
of  such  property  shall  be  sold,  and  the  surplus  of  the  proceeds  of  the     s<«pius  °f  p'o- 

l   '      jy  l-  /  •        it.      a.  x         i  j  •      •  i     n  i       ceeds  of  sale,  how  . 

sale,  atter  satisfying  the  tax,  costs,  charges  and  commissions,  shall  be  toba  disposed. 
paid  to  the  owner  of  the  property,  or  to  his  legal  representatives,  or 
if  he  or  they  cannot  be  found,  or  refuse  to  receive  the  same,  then  such 
surplus  shall  be  deposited  in  the  treasury,  there  to  be  held  and  drawn 
out  in  like  manner  as  provided  in  this  act  in  reference   to  the  surplus 
arising  from  the  sale  of  goods,  chattels  and  effects.     And  if  the  pro-     when  property 
perty  advertised  for  sale  as  aforesaid,  cannot  be  sold  for  the  amount  of  fg  u^uffidenV'ito 
tax  due  thereon,  with  the  said  additional  twenty  per  centum  thereto,  pay  tajces, 
the  collector  shall  purchase    the  same  in  behalf  of  the   Confederate  ghaii  have^po^er 
States  for  the  amount  aforesaid :  Provided,  That  the  owner  or  super- t0  Bt°P 6ale- 
intendent  of  the  property  aforesaid,  after  the  same  shall  have  been,  as 
aforesaid,  advertised  for  sale,  and  before  it  shall  have  been  actually 
sold,  shall  be  allowed  to  pay  the  amount  of  the  tax  thereon,  with  an 
addition  of  ten  per  centum  on  the  same,  on  the  payment  of  which  the 
sale  of  the  property  shall  not  take  place:  Provided,   also,  That  the  v*™tt™?0u\e* 
owners,  their  heirs,   executors,  or  administrators,  or   any  person    on  taxes  may  be  re- 
their  behalf,  shall  have  liberty  to  redeem  the  lands  and  other  property  c,eeme'1- 
sold  as  aforesaid,  within  two  years  from  the  time  of  sale,   upon  pay- 
ment to  the  collector  for  the  use  of  the  purchaser,  his  heirs  or  assigns, 
of  the  amount  paid  by  such  purchaser,  with   interest   for  the  saoo  e  at 
the  rate  of  twenty  per  centum  per  annum  ;  and  no  deed  shall  be  given  iB  Tnhu"etammtary 
until  the  time  of  redemption  shall  have  expired:  Provided  further,  service  ofthecon- 

mi  i  federate    Stit  pa 

That  when  the  owner  of  any  land  or  other  real  property  sold  for  taxes  or  an  infant,  or 
under  the  provisions  of  this  act  shall  be  in  the  military  service  of  the  feme  C0Jer?'  °r  of 

r\      e   j  «  i*  i  i  •  ••ii         it,-.  unsound  mind. 

Confederate    bfcates,    before  and    at    the  time  said  sale  shall   have 

been  made,  or  shall  be  an  infant  under  twenty-one  years   of  age,   a 

married  woman,  or  person  of  unsound  mind,  the  said  owner  shall  have 

the  privilege  of  redeeming  the  said  property  at  any  time  within  two 

years  after  the  close  of  his  term  of  service,  or  after  the  disability  of  such 

infant,  married  woman,  or  person  of  unsound  mind,  is  removed.  And  the  render-In  acconnt 

collector  shall  render  a   distinct  account  of  the  charges  incurred   in  °f  *f\a,uld  ?&yt 

offering  and  advertising  for  sale  such  property,  and  shall  pay  into  the  proceeds  Ihweof. 

treasury  the  surplus,  if  any   there  be,   of  the  aforesaid   addition    of 

twenty  per  centum,  or  ten  per  centum,  as  the  case  may  be,  after 


30  THE    ASSFSSME¥T  ACT. 

Deeds  for  pro-  defraying  the  charges.     And  in  every  case  of  the  Bale  of  real  estate, 
«,r&w»a£*aT  which  shall  be  made  under  the  authority  of  this  act  by  the  collectors 
respectively,  or  their  lawful  deputies  respectively,  the   deeds  for   the 
estate  so  sold  shall  be  prepared,  made  and  executed,  and  proved  or 
acknowledged,  at  the  time   and  times  prescribed  in   this  act  by  the 
collectors  respectively,  within  whose  uollection  district  such  real  estate 
shall  be  situated,  in  such  form  of  law  as  shall  be  authorized  and  re- 
quired by  the  laws  of  the  State  in  which  such  real  estate  lies,   for 
making,  executing,  proving  and  acknowledging  deeds  of  bargain  and 
sale,  or  other  conveyances   for   the   transfer  and  conveyance  of  real 
estate ;  and  for  every  deed  so  prepared,  made,  executed,   proved  and 
Purchaser  to  acknowledged,  the  purchaser  or  grantee  shall  pay  to  the   collector  the 
pa\  fir  daperidt   sum  °f  tw0  dollars  for  tQe  use  °^  c°Uector  or  otD-er  Person  effecting 
one  paersSoSn  ai  the  sale  of  the  real  estate  thereby  conveyed:  Provided,  That  all  lands 
SSffi*  IKS  sold  to  one  person  at  the   same  time  shall  be  included  in  one  deed. 
deed.  It  shall  be  the  duty  of  every  collector  to  keep  a  record  of  all  Bales  of 

kSttfl  M  land  made  in  his  collection  district,  whether  by  himself  or  his  deputy, 
Bales,  ancT  what  iu  wkich  shall  be  set  forth  the  tax  for  which  any  such  Bale  was  made, 
eahibit.COr  *  s  *  the  dates  of  seizure  and  sale,  the  name  of  the  party  assessed,  and 
all  proceedings  in  making  said  sale,  the  amount  of  fees  and  expenses, 
Deputy  making  the  name  of  purchaser,  and  the  date  of  sale,  which  record  shall  be 
statement  Merlof  certified  by  the  officer  making  the  sale.  And  it  shall  be  the  duty  of 
under  certificate  any  deputy  making  sale  as  aforesaid  to  return  a  statement  of  all  his 
t0Reeoerd0rthereof  proceedings  to  the  collector,  and  to  certify  the  record  thereof.  This 
tvict'c'o'urtandt  record  shall  be  deposited  in  the  clerk's  office  of  the  district  court  of 
h  e  prima  'fade  the  Confederate  States,  in  which  thepands  sold  are  situate,and  a  certified 
favcusnteatedftkehree-  copy  thereof  shall  be  prima  facie  evidence  in  any  court  of  the  facts 
in'when  lands-are  stated  therein.  And  when  any  lands  sold  as  aforesaid  shall  be  redeem- 
fedeemed  *edte2  ed  as  hereinbefore  provided,  the  collector  shall  certify  the  fact  of  such 
■rtheaeTof'the  redemption  to  the  clerk  of  said  court,  to  be  filed  with  the  record  afore- 


eomt.  said  as  evidence  of  such  redemption.     And  the  claim  ot  the  govern- 

thrh/overnmmen°tf  ment  to  lands  sold  under  and  by  virtue  of  the  foregoing  provisions, 
to  lands  sold  for  _i,yj  ^e  held  to  have  accrued  at  the  time  of  the  seiswre  thereof. 

taxes  accrues. 

RECEIPTS    FOR   TAXES    AND    DISPOSITION    OF    MONIES    COLLECTED. 

Sec.  20.  Upon  receiving  the  tax  due  by  each  person,  the  collector 
Collector,  shall  shall  sign  receipts  in  duplicate,  one  whereof  shall  be  delivered  to  the 
Sts,lup'icate  re-  person  paying  the   same,  and  the  other  shall  be  forwarded  to  the 
State  collector  of  that  State.     The  money  collected  during  each  month, 
Monies  collected  0r  during  any  shorter  period  which  may  be  designated  by  the  Secretary 
(vLdeTto  bstatre  of  the  Treasury,  shall  be  also  immediately  forwarded  to  the  said  State 
collector.  collector ;  and  the  several  State   collectors  shall,  at  the  expiration    of 

every  month  after  collections  have  been  commenced,  transmit  to  the 
BhanmakemonSj  commissioner  of  taxes  a  statement  of  the  amount  of  collections  re- 
ly returns  of  re-  ccive(j  within  the  month,  and  pay  over  monthly,  or  at  such  time  or 
rira£  or  taxe™  and  times  as  may  be  required  by  the  commissioner  ot  taxes  the  monies  by 
£hVr7quinriCS  them  respectively  received  within  the  said  term,  and  at  such  places  as 
may  be  designated  and  required  by  the  commissioner  of  taxes  ;  and 
District  eoiiee-  cacQ  0f  the  district  collectors  shall  complete  the  collection  of  all  sums 
iTte  tfihSSZ  annually  assigned  to  them  for  collection,  shall  pay  over  the  same  to 
,,fty  over  aii  moo-  tlie  State  collector,  and  shall  render  his  final  account  to  the  said  State 
antia.r.e.nunt  collector  as  often  as  he  may  be  required,  and  within  six  months  from 
vrta«n«v«r  rtquir-       ,  after  tbe  ^      w]icn  fce  shall  have  received  the  collection  lists  from 

ed.  * 


THE  ASSESSMENT  ACT.  " 

the  assessor  or  assessors  of  his  district.  And  the  Secretary  of  the  «,e^0ary  °..r '  'tile 
Treasury  is  authorised  to  designate  one  or  more  depositories  in  each  ^grtoderip 
State  for  the  deposit  and  safe  keeping  of  the  monies  collected  by  illlf  ,lf  monieH. 
virtue  of  this  act;  and  the  receipt  of  the  proper  officer  of  such  deposi-  $£$?$  ab°; 
tory  to  a  State  collector  for  the  money  deposited  by  him  shall  be  a  rouchet;  m*  ntfa 
sufficient  voucher  for  such  State  collector  in  the  settlement  of  his  ac-  <:o  "'' 
counts  at  the  Treasury  Department ;  and  the  commissioner   of  taxes  ( 

may,  under  the  direction  of  the  Secretary  of  the  Treasury,  proscribe  RegulatiftM  for 
such  regulations  with  reference  to  such  deposits  as  ho  maydeera  ne-  deposit  to  bepre- 
cessary.  And  the  State  collector  shall  famish  tho  commissioner  of  I^X'n^u,^. 
taxes  with  a  list  specifying  the  names  and  amounts  of  each  of  the  tax  $&*%"&*£ 
receipts  which  shall  have  been  forwarded  to  him  as  aforesaid  by  the  jqjssioner  <>r  taxes 

,.        r  i,  with  lists   COfltairi- 

distnct  collectors.  |tn<     pamea    and 

Sec.  21.  That  each    collector   shall    be   charged    with  the  whole  amounu    of  tax 
amount  of  taxes,  whether  contained   in  the  lists  delivered  to  him  by  r%eoflec'tor  chsfg- 
the  assessors  respectively,  or  delivered  or  transmitted  to  him  by  other  ea  with  w  hou 
collectors,  and  shall  bo  credited  with  the  amount  of  taxes  contained  in     collector  h  o  « 
the  lists  transmitted  in  the  manner  above  provided  to  other  collectors,  •"^p 
and  by  him  receipted  as  aforesaid,  And  also  for  thetaxe?  of  such  per- 
sons as  may  have  absconded  or  become  insolvent  prior  to  tho  day  when 
the  tax  ought,  according  to  the  provisions  of  this  act,  to  have  been 
collected:  Provided,  That  it  shall  be  proved  to  the  satisfaction  of  the  ^J^*™^  °[ 
comptroller  of  the  Treasury,  that  due  diligence  was  used  by  the  collec-  Bat1sfleaytiiat  due 
tor,  and  that  no  property  was  left  from  Which  the  tax  could  have  been  g^y^oife* 
recovered.     And  each  collector  shall  also  be  credited  with  the  amount  tor 
of  property  purchased  by  him  for  the  use  of  the   Confederate  States,  ^ITfL-Von- 
provided  he   shall  faithfully   account  for   and  pay  over  4ho   proceeds  federate  states  to 
thereof  upon  a  resale  of  the  same  as  required  by  this  act.  iec-tor. 

DEFAULTING  COLLECTORS.      DISTRESS  WARRANT  AGAINST  THEM  AND  THEIR 

SURETIES. 

Sec.  22.  That  if  any  collector  shall  fail  to  collect  or  pay  over  to  the 
chief  collector,  the  amounts  collected  as  hereinbefore  provided,  it  shall    stata    coilector 
be  the  duty  of  the  State  collector,  and  he  is  hereby  authorized  and  re-  £$$&*{*&£ 
quired,  immediately  after  such  delinquency,  to  report  the  same  to  the  lectors. 
commissioner  of  taxes,  who  shall  issue  a  warrant  of  distress  against  useTThlnT'ue 
jsuch  delinquent  collector  and  his  sureties,  directed  to  the  marshal  of  warrant  of  a  i  s- 
the  district,  therein  expressing  the  amount  of  the  taxes  with  which  the 
said  collector  is  chargeable  and  the  sums,  if  any,  which  have  been  paid. 
And  the  said  marshal  shall  himself,  or  by  his  deputy,  immediately  pro-     Marshal  sha ,  { 
ceed  to  levy  and  collect  the  sum  which  may  remain  due,  by  distress  levy  ^  co1^ 
and  sale  of  the  goods  and  chattels,  or  any  personal  effects  of  the  delin-  sal6)  Ifj^'ft'Sg 
qaent  collector,  giving  at  least  five  days  notice  of  the  time  and  place  of  notice  thereof. 
sale,  in  the  manner  provided  by  law  for  advertising  sales  of  personal 
property  on  execution  in  the  State  wherein  such  collector  resides:     Incasegoodsof 
And,  furthermore,  If  such  goods,  chattels  and  effects  cannot  be  found  collector   are  in- 
sufficient to  satisfy  the  said  warrant,  the  said  marshal  or  his  deputy  shall  g  vwJL*  how 
and  may  proceed  to  levy  and  collect  the  sum  which  remains   due,  by  marshal  shall  pro- 
distress  and  sale  of  goods  and  chattels,  or  personal  effects  of  the  surety 
or  sureties  of  the  delinquent  collector,  giving  notice  as  hereinbefore     ffin  of  gaJe  of 
provided.     And  the  bill  of  sale  cf  the  officer  of  any  goods,  chattels  marshal  to  be /m- 
or  other  personal  property,  distrained  and  sold  as  aforesaid,  shall  BS^aQ"aet0  ™"£ 
prima  facte  evidence  of  title  to  the  purchaser,  and  of  the  right  of  the  chaser. 


32 


THE  ASSESSMENT  ACT. 


Lands  and  rt*i  officer  to  make  such  sale,  and  of  the  correctness  of  his  proceedings  in 
anTsure^s'tou- selling  the  same.  And  for  want  of  goods  and  chattels,  or  other  per- 
atotrainedto  case  sor.al  effects  of  such  collector  or  hi3  sureties,  sufficient  to  satisfy  any 

personal   effects  .   ,.    .  .  ,  .   ,      ..  '  ,.  ,.  i  ,,/ 

are  insufficient  to  warrant  oi  distress,  issued  pursuant  to  tne  preceding  section    or  this 

di!tre;sBWairant  °f  ac*>  the  hinds  and  real  estate  as  such  collector  and  sureties,  or  so  much 

thereof  as  may  be  necessary  for  satisfying  the  said  warrant,  after  be- 

i  icg  advertised  for  at  least  three  weeks  in  not  less  than  three    public 

places  in  the  collection  district,  and  in  one  newspaper  printed  in  the 

district,  if  any  there  be,  prior  to  the   proposed  time  of  sale,  may  and 

shall  be  sold  at  public  auction  by  the  marshal  or  his    deputy,  who, 

upon  such  sale,  shall,  as  such  marshal  or  deputy  marshal,  make  and 

deliver  to  the  purchaser  of  the  premises  so  sold  a  deed  of  conveyance 

and^deiher  "deed  thereof,  to  be  executed  and  acknowledged  in  manner  and  form  prescribed 

of  conveyance,      by  the  law*  of  the  State  in  which  said  lands  are  situated,    which  said 

deed  so  made  shall  invest  the  purchaser  with  all  the  title  and  interest 

of  the  defendant  or  defendants  named  in  said  warrant,  existing  at  the 

time  of  seizure  thereof,  and  all  monies  that  remain  of  the  proceeds  of 

Surplus  of  pro-  such  sale,  after  satisfying  the  said  warrant  of  distress,  and  paying  the 

terdpayLgalcostgf'reas01ia^c  cosfejand  charges  of  silo,  cball  be  returned  to  the  proprie- 

&c,   to  be  paid  tor  of  the  lands  or  ro?\  estate  sold  as  aforesaid. 

over    to   proprie- 
tors of  land.  EXTORTION  AND  PENALTY   THEREOF. 

:h  and  every  collector  or  his  deputy,  who  shall 

exercise  or  be  guilty  of  any  extortion  or  wilful  oppression  under  color 

of*this  act  1  knowingly  demand  other  or  greatersums  than  shall 

Penan  -  r  ■       ^c  authorized  by  this  act,  f.hall  be  liable  to  pay  a  sum  not  exceeding 

toition  by  coiiec-  double   the  amount  of    damages  accruing    to  the  party  injured,   to 

tur-  be   recovered    by    and   for    the    use    of  the    party    injured,    with 

costs  of  suit,  and  shall  be  dismissed  from  office,  and  be  disqualified 

from  holding  such   office  thereafter  ;  and  each  and  every  collector  or 

depuMesshaii  give  his  deputy  shall  give  receipts  for  all  sums  by  them  collected  and 

coifJctfoM01    a"  retained  in  pursuance  of  this  act. 

Sec  24.  That  all  property,  credits,  income  and  profits,  and   every 

Estimate    and  article  or  object  subjected  to  taxation,  shall  be  estimated,  valued  and 

peny^credits  &c°'  assessed,  at  the  value  thereof  at  the  time  of  assessment,  in  Confederate 

how  to  be  made.      note!-.. 

COLLECTORS  AND  ASSESSORS  TO  ENTER  BUILDING.     PENALTY  FOR  REFUSING 
TO  ADMIT  THEM. 

Sec.  25.  That  the  collector  or  deputy  collector  or  assessor  shall  be 
nties  Ind^'asses-  authorized  to  enter,  in  the  day  time,  any  brewery,  distillery,  manufac- 
»orsto  have  right  ^ory  building,  or  place  other  than  the  dwelling  house,  where  any  pro 

of  entry  to  all  pre-  J'  •    i  i_  •  i_'  «.  »  11 

■raises  except dwei- pei ty,  articles  or  objects   subject  to  taxation   are  made,  produced  or 

1  To  inppect books,  kept  within  his  district,  or  in  which  any  taxed  business  is  conducted, 

so  far  as  it  may  be  necessary  to  ascertain  the  amount  and  value  of  said 

property,  articles  or  objects,  he  may  also  inspect  any  books   in  which 

are  kept  the  entries  of  such  items  as  are  required  to  make  the  returns 

required   from  time  to  time  to   be  made  ;  and   every   owner  of  such 

Penaty  for  re-  brewery,  distillery,   manufactory,   building  or  place,  other  than   the 

fusaito  admit  coi-  dwelling  house,  or  persons  having  the  agency  or  superintendence  of 

the  same,  who  shall  retuse  to  admit  such  officer,  or  to  suffer  him  to 

examine  said  property,  articles  or  objects,  or  to  inspect  said  accounts, 

shall  for  every  such  refusal,  forfeit  and  pay  the  sum  of  five  hundred 

dollars. 


THE   ASSESSMENT  ACT.  33 

COLLECTOR    BEING      SICK     DEPUTY   TO    ACT. 

Sac.  26.  That  in  case  of  the  sickness  or  temporary  disability  of  a     Doputr  tuthor- 
collector  to  discharge  such  of  his  duties  as  cannot,  under  existing  lawt  |*ef  t0  *<:t  ■•  •0l; 

i        t      i  ii  j  i  ii         i       i  x       i  •  i  •       i  lector     In  case  ot 

be  discharged  by  a  deputy,  they  may  be  devolved  by  him  on  his  dep  ii«kn««oi  utter, 
uty :  Provided,  That  information  thereof  be  immediately  communi- 
cated to  the  Secretary  of  the  Treasury,  and  shall  not  be  disapproved  thIe"e°fr  ?J,*bVfo* 
by  him  :  And  provided  further,  That  the  responsibility  of  the  collec-  warded  ae«reto# 
tor  or  his  sureties  to  the  Confederate  States  shall  not  be  affected  or  °  ooiieetoT't*  w. 
impaired  thereby.  responsible. 

DEATH    OF     COLLECTOR. 

Sec.  27.  That  in  case  a  collector  shall  die,  the  deputy  of  such  col-    Deputy  to    a«t 
lector,  if  he  have  one,  shall  continue  to  act  until  the  successor  be  ap-  tor^deatti.00 
pointed  :  Provided,  He  shall  not  so  aot  for  a  period  exceeding  sixty     """f,!0"8  *•*■" 
days;    and  the  deputy  of  such  collector  may  and  shall,  until  a  succes- 
sor shall  be  appointed,  discharge  all  the  duties  of  said  collector ;  and     uemedy  to   v>« 
for  the  official  acts  and  defaults  of  such  deputy,  a  remedy  shall  be  had  ?>aa,  °,n    oiioW 

,,         n?   •   i  i         i^i  n  •     *    i  i  ii    bon(J  of  •oliector 

on  the  omcial  bond  ot  the  collector,  as  in  other  cases  ;  and  any  bond  in  case  of  dafauit 
or  security  taken  of  such  deputy  by  such  collector,  pursuant  to  the  °  dePuty- 
provisions  in  this  act,  shall  be  available  to  his  heirs  or  representatives,    Bondof  j     t 
to  indemnify   them  for   loss  or  damage  accruing  from  any  act  of  the  to  be  available  to 
proper   deputy  so  continuing   or  so  succeeding  to  the  duties  of  such  fa"L°J  of°o«ftuat 

Collector.  •  of  former. 

COLLECTORS    AND    DEPUTIES    AUTHORIZED    TO    COLLECT    ALL    TAXES,    AND 
PROSECUTE   FOR    RECOVERY    OF    FINES    ABD    PENALTIES. 

Sec.  28.     That  it  shall  be  the  duty-  of  the  collectors  aforesaid,  or 
their  deputies,  in  their  respective  districts,  and  they  arc  hereby  autho- 
rised to  collect  ail  the  taxes  imposed  by  law,  however  the  same  may  be 
designed,  and  to  prosecute  for  the  recovery  of  the  3ame,  and  for  the  e^f^«  ^recov- 
recoveiy  of  any  sum  or  sums  which  may  be  forfeited  by  virtue  of  this  eredin  the  name 
act;  and  all  fines,  penalties  and  forfeitures  which  may  be  incurred  or  the  Confederate 
imposed  by  virtue  of  this  act,  shall  and  may  be  sued  for  and  recovered  States- 
in  the  name  and  for  the  use  of  the  Confederate  States,  in  any  proper 
form  of  action  or  proceeding,  before  any  court  of  competent  jurisdic-  tax-payers  may 
tion :  Provided,  That  any  person  who  is  a  non-resident  of  the   State  SHJ^^S1 

«,..,  ,  J        l  111  £  1  MULCS     10    OtaXQ 

in  which  he  may  have  taxes  to  pay,  may  pay  the  whole  amount  of  such  collector  of  state 
taxes  directly  to  the  State  collector  of  the  State  in  which  such  taxes  ^"4 roperty  * 
are  due,  and  any  person  having  to  pay  taxes  in  two  or  more  collection  Tax-payers  may 
districts  of  the  same  State,  may,  if  he  resides  in  such  State,  pay  the  property  located 
whole  amount  of  his  taxes  in  that  State  to  the  district  collector  of  the  SS5S?-££mS 
district  wherein  the  tax-payer  resides,  and  the  said  State  or  district  to  collector  of  dis- 
collector,  as  the  case  may  be,  shall  issue  separate  receipts,  in  duplicate,  i£a&e.eIem  they 
to  such  tax-payer,  for  the  amount  of  taxes  due  and  paid  on  property     Duplicate  to  re- 

i_-        11      J         t   .    •    ,       1  ,1  •     1         .1  e        -i  ceipts  to  be  given 

in  eacm collection  district  where  the  same  is  located,  one  01  said  re-  such  tax  papers, 
ceipts  to  be  retained  by  the  tax-payer  and  the  other  to  be  delivered  to  j^them  "nd'the 
the  district  collector  of  the  district  in  which  the  property  designated  other  delivered  to 
therein  is  situated.  SPS£  £. 

perty  therein  de- 
FALSE    8 WEARING-   HELD    AS  PERJURY.      PENALTIES   THEREOF.  signated  is  situa- 

ted. 

Sec.  29.     Oaths  and  affirmations  required  under  this  act,  may  be 
administered  by  any  collector  or  assessor ;  and  if  any  person,  in  any 


34  THE    ASSESSMENT    ACT, 

ad*miniBteredT  by  ca8C'  DjRtter>  hearing  or  other  proceeding,  in  which  an  oath  or  affirma- 
coiiecteror  asiti-  tion  shall  be  required  to  be  taken  or  administered  under  and  by  virtue 

of  this  act,  shall,  upon  the  taking  of  such  oath  or  affirmation,  know- 
False  eweftrSuij  ln$J  aD(^  willingly  swear  or  affirm  falsely,  every  person  so  offending 
decm«d  pcrjur/.   shall  be  deemed  guilty  of  perjury,  and   shall  on  conviction  thereof,  be 

subject  to  the  like  punishment  and  penalties  now  provided  by  the 
■JreaKfor  fa'M  laws  of  tnc  Confederate  States  for  the  crime  of  perjury. 

ACCOUNTS  TO  BE  KEPT  AT  TREASURY  OF  MONIES  RECEIVED  FROM 
EACH  STATE.  IN  CASE  OF  LEVY  AND  SALE  PARTY  AGGRIEVED  TO 
APPLY    TO    COLLECTOR    FOR    RELIEF. 

Sec    SO.     That  separate  accounts  shall  be  kept  at  the  Treasury  of 

all  monies  received  from  each  of  the  respective  States,  and  the  State 

collector  shall  procure  from  each  tax  collector  such  details  as  to  the 

state  collector  fyx  an<]  sna\i  classify  the  same  in  such  manner  as  the  Secretarv  of  the 

to  specify  details  n,  iht*  i  ■  3      <•  it    »    e  • 

of  tax.  Ireasury  shall  direct,  and  so  as  to  provide  fall  information  as  to  each 

subject  of  taxation. 
Remedy  for  tax-      g£C    gj    That  when  any  tax  shall  have  been  paid   by  levy  and  dis- 

payers      applying  J  r  J      ,/J 

for  relief.  tiaint,  any  person  or  persons,  or  party  who  may  feel  aggrieved  there- 

by may  apply  to  the  district  collector  for  relief,  and  exhibit  such  evi- 
dence as  he,  she  or  they  may  have  of  the  wrong  done  or  supposed  to 
have  been  done,  and  after  a  full  investigation  the  collector  shall  report 
the  cise,  with  such  parts  of  the  evidence  as  lie  may  judge  material,  in- 
District  coiiec-  eluding,  also,  such  as  may  be  regarded  material  by  the  party  aggrieved, 
idencei'nThe  case  to  the  State  collector,  and  the  State   collector   shall,  if  it  be   made  to 
to  state  collector,  appear  to  him  that  such  tax  was  levied  or    collected,  in   whole  or  in 
may  refund  am'ts  part,  wrongfully  or  unjustly,  refund  the  amount,  and  shall  have  credit 
SSU^Sml  ^«efor  at  the  Treasury. 

BILL    OF    SALE    PRIMA    FACIE    EVIDENCE   OF  COLLECTOR'S    RIGHT    TO  SELL 

GOODS,    ETC. 

Sec.  02.  That  iu  all  cases  of  distraint  and  sale  of  goods  and  chat 
tels  for  non-payment  of  taxes,  provided  for  in  this  act,  the  bill  of  sale 
of  such  goods  or  chattels  given  by  the  officer  making  such  sale  to  the 
purchaser  thereof  shall  be  prima  facie  evidence  of  the  right  of  the 
officer  to  make  such  sale,  and  of  the  correctness  of  his  proceedings  in 
selling  the  same. 

REDEMPTION    OF    LAND8    SOLD     FOR    TAXES.       COLLECTORS     TO    PAX    FIVE 
PER    CENT.    ON    MONIE8    HELD    OVER. 

Sec.  33.     That  when  land  or  other  real  property  has  been  redeemed 

by  the  owner,  his  heirs,  executors  or  administrators,   or  any  one  for 

him  or  them,  in  accordance  with  the  foregoing  provisions  of  this  act, 

Collectors  to  pay  the  collectors  shall,  on  application,  pay  to  the  purchasers  the  monies 

purchasers  of  land  .1  -j  r       ii.-1 » 

sold    for    taxes,  thus  paid  for  their  use. 

redemption  there-  Sec  34.  Each  collector  shall  be  charged  with  an  interest  of  five 
"VoHectors  char-  Per  cent"  Per  montn,  for  all  monies  retained  in  his  possession  beyond 
gedfive  per  cent,  the  time  at  which  he  is  required  to  pay  over  the  same  by  law  or  by 
niw™ctainec£mo"  regulations  established  by  the  Secretary  of  the  Treasury,  or  the  com- 
missioner of  taxes,  under  his  direction. 


THE    ASSESSMENT   ACT.  35 

.  RULES    AND    REGULATIONS. 

Sjjo.  35.  That  the   commissioner  of  taxes,  under  the   direction  of    commissioner  or 
the  Secretary  of  the  Treasury,  is  authorized    to  establish  all  rules  ta*es  t0  estabitah 
and  regulations  suitable  and  proper  to  carry  this  act  into  effect,  which  tion*. an    regu  *" 
regulations  shall  be  binding  on  all  officers  ;  he   may  in  like  manner, 
frame  instructions  as  to  all  details,  which  shall  be    obligatory  upon  all 
parties  embraced  within  the  provisions  of  this  act,  and  in  cases  where     To  /rams  i  ti- 
the  time  fixed  for  the  peiformance  and   completion  of  the   various 
duties  prescribed  for  the  various  tax  officers  named  in  this  act  shall,    to  extend  time 
from  unavoidable  exigencies,  be  insufficient,  the  commissioner  of  taxes,  allowed  for  Per- 
by  authority  of  the  Secretary  of  the  Treasury,  shall  have  power  to  when  the  samVJ* 
make  extension  thereof,  as  circumstances  and   the  public  interest  may  ^td  to be insuffl* 
require.     And  that  in  those  States  and  localities,   which  are  or  may 
be  .temporarily  inaccessible,  or  which  are  so  remote  from  the  seat  of    To  make  exten- 
government,  as  to  render  it  impracticable   for  lists  or  returns  to  be  ce°r"ain^a^.°  '" 
made  by  the  time    required  by  the  provisions  of  this  act,  it  shall 
bo  the  duty  of  the  commissioner  of  taxes,  by  the  authority  of  the  Secre- 
tary of  the  Treasury,  to  make  such  extension  of  the  time  for  making 
such  lists  and  returns  as  circumstances  and  the  public   interests  may 
require. 

COMPENSATION     OF     DISTRICT      COLLECTORS.       LIEN     TO      ATTACH      FROM 

DATE  01P   ASSESSMENT. 

Sec.  36.  That  the  compensation  of  district  tax   collectors  shall  be 
five  per  centum  on   the  first  twenty  thousand  dollars  collected  and 
paid  o//er,  and  two  and  a  half  per  centum  on  all  sums  beyond  that 
amount  collected  and  paid  over,  until  such  compensation  shall  attain 
a  maximum  of  two  thousand  dollars.     And  there  shall  be  allowed  and     Maximum  com- 
paid  to  the  several  assessors  for  their  services  under  this  act,  five  dol-  treictacoiiectorBdis" 
lars  for  every    day  employed  in  making  lists   and  assessments  under 
this  act,  the  number  of  days  being  certified  by  the  district  collector     Compensation 
and   approved   by  the  State  collector,  and  also  five  dollars   for  every  of  assessors- 
hundred  taxable  persons  contained  in  the  list  as   completed  by  such     Maximum  com- 
assessor  and  delivered  to  the  collector  :  Provided,  such  compensation  jJSSj**011  of  aa" 
shall  not  exceed  one  thousand  dollars. 

Sec  37.  The  lien  for  the  tax  shall  attach  from  the  date  of  assess- 
ment, and  shall  follow  the  property  into  every  State  of  this  Confederacy  ;  Lien  for  tax  to 
and  in  case  any  person  shall  attempt  to  remove  any  property,  which  JJ"*^  from  date 
may  be  liable  to  tax,  beyond  the  jurisdiction  of  the  State  in  which  the  to  follow  proper 
tax  is  payable,  without  payment  of  the  tax,  the  collector  of  the  district ty" 
may  distrain  upon  and  sell  the  same  in  the  manner  as  is  provided  in  0oUector  mfty 
cases  where  default  is  made  in  the  payment  of  the  tax.  distrain  and  Beii 

property  about  to 
be  moved  without 
DISBURSING   CLERK  FOR   OFFICE   OF   COMMISSIONER  OF   TAXES.  payment  of  tax. 

SEC  38.  That  the  Secretary  of  the  Treasury  shall  appoint  a  disburs-  tJ^^VUtk 
ing  clerk  for  the  office  of  commissioner  of  taxes,  who  shall  give  bond 
with  sureties  faithfully  to  discharge  the  duties  of  his  office,  in  such 
amount  as  may  be  prescribed  by  ihe    Secretary  of  the  Treasury,  and 
shall  receive,  in  compensation  therefor,  the  sum  of  seventeen  hundred     compensation. 
and  fifty  dollars.     And  it  shall  be  the  duty  of  said  disbursing  clerk  to 


36  THE    AiSESSMENT   ACT. 

examine  and  settle  all  accounts  for  salaries,  commissions,  and  other 
Duties,  expenses  incidental  to  the  assessment  and  collection  of  the  taxes  pro- 

vided for  by  law,  and  he  shall  render  monthly  or  quarterly  statements 
to  the  proper  auditor,  as  shall  be  directed  by  the  Secretary  of  the 
Treasury,  and  shall  conduct  the  correspondence  in  relation  thereto, 
under  the  supervision  and  control  of  the  commissioner  of  taxes. 

PERSONS    ELIGIBLE    TO    OPFICB    UNDER   TOE    ACT. 

Sec.  39.  No  person  shall  be  eligible  to  fill  any  of  the  offices  enume- 
rated in  this  act,  unless  he  shall  have  attained  the  age  of  forty  years, 
<  or,  if  under  that  age,  shall  have  been  discharged  from  military  doty, 
by  reason  of  disabilities  received  in  the  military  service,  or  shall  have 
been  declared  unfit  for  military  duty,  by  the  proper  board,  from  other 
cause?. 

MISCELL1NE01T3   PROVISIONS. 

Sec.  40.  That  all  the  officers  mentioned  in  this  act,  whose  ap- 
•dic^s  may1  be  pointtuents  are  required  to  be  made  by  and  with  the  advice  and  con- 
made    by  Presi-  seut,  0f  {^q  Senate,  may  be  appointed   by  the  President  during  the 

dent  during  recess  .   ,.       _.  '  •> ,        .  ,x  *         .    ,  1.1111  1  •.     3  . . 

of  senate.  recess  of  the  Senate,  and  said  appointments  shall  be  submitted  to  the 

mentshtoPbe1sub-  Senate  fur  confirmation  at  its  next  session,  and  in  case  the  same  be  not 
mitted  at  next  sea-  confirmed  by  the  Senate  at  said   session,  such  appointments  shall  ex- 
"to    expire    in  pire  at  the  end  of  the  session, 
•ase  they  are  not     -gEC  £\    That  the  provisions  of  this  act  shall  not  be  construed  to 

confirmed.  ,  .  .  K  .      ,  -  , 

Act  not  to  alter,  niter,  impair,  or  repeal  any  portion  01    tbe  act  passed    at   the    present 
ihetex  0ac£epea1'  session  entitled  "An  Act  to  lay  taxes  for  the  common  defence  and  carry 
on  the  government  of  the  Confederate  States,"  regulating  the  manner 
of  ascertainicg  and  assessing  the   income   tax    for  the  year  eighteen 
valuations    0  f  hundred  arid  sixty-three,  and  for  subsequent  years,  and  the  manner  of 
m'deTn  Confede8-  Ascertaining,  assessing  aud  collecting  the  tax  in  kind  :    Provided,  That 
rata  notes.  all  valuation.-;   required    in   ascertaining    and   assessing  the   said   in- 

come tax  and  tax  m  kind,  shall  be  made  in  Confederate  notes. 
i.wedPtoermake      Sec.  42.  That  the  Secretary  of  the  Treasury  may  prescribe   regula- 
pre-paympntM    of  tions  to  enable  any  tax-payer  to  pay  into  the  treasury,  in  advance  such 
to  interest  'here-  sum  as  he  may  choose  on  account  of  taxes  to  accrue  against  him,  and 
•"•  ...    ,  ,,        to  obtain  therefor  a  certificate  beaiing   interest  at  the  rate  of  five  per 

Ocrtineate  there-  .  111  ■  •  *.  1     m 

•r  not  transfera-  cent,  a  year  until  his  taxes  are   payable,   but  such  certificate  shall  not 
"in  bonds  made  he  transferable. 

jayabie  to  con-      gj^,  43.  All  bonds  required  to  be  executed  under  the  provisions  of 

this  act  shall  be  made  payable  to  the  Confederate  States. 

vaiuat ;  o  m  •  f      Sec  44.  In  no  valuation  of  credits  under  the  provisions  of  this  act, 

•"•vie.  Audi  any  credit  upon  which  the   holder   will    endorse    in  writing  his 

willingness  to  receive   Confederate  notes  in  payment,  be  valued  at  a 

higher  rate. 

Approtsb  May  1st,  1868. 


AN  ACT  TO  AMEND  THE  ASSESSMENT  ACT. 

AN  ACT  to  amend,  the  "  Act  for  the  Assessment  and  Collec- 
tion of  Taxes,"  approved  May  first,  eighteen  hundred  and 
sixty-three. 

The  Congress  of  the  Confederate  States  of  America  do  enact,  That 
the  u  Act  for  the  Assessment  and  Collection  of  Taxes,"  approved  May 
first,  eighteen  hundred  and  sixty-three,  is  hereby  amended  as  follows  : 
I.  The  Secretary  of  the  Treasury  is  hereby  authorized  to  appoint  a 
Chief  Clerk  for  the  office  of  the  Commissioner  of  Taxes,  who  shall  re- 
ceive the  same  compensation  allowed  by  law  to  the  chief  clerks  of  the 
other  bureaus  in  the  Treasury  Department.  II.  The  second  section 
of  the  said  act  is  hereby  amended  and  re-enacted  so  as  to  read  as  fol- 
lows : 

Section  2.  That  for  the  purpose  of  assessing,  levying  and  collect- 
ing all  taxes  and  internal  duties,  each  State  shall  constitute  a  tax  divi- 
sion over  which  shall  be  appointed  by  the  President,  with  the  advice 
and  consent  of  the  Senate,  one  State  Collector,  who  shall  be  a  resident 
and  freeholder  in  such  State,  with  a  salary  of  one  tenth  of  one  per 
oent.  on  the  amount  collected  in  each  State.  Provided,  That  in  no 
case,  shall  the  salary  be  less  than  two  thousand  nor  more  than  five 
thousand  dollars,  and  said  State  Collector  shall,  under  the  regulations 
prescribed  by  the  Commissioner  of  Taxes,  under  the  direction  of  the 
Secretary  of  the  Treasury,  be  charged  with  the  duties  imposed  upon 
himself,  and  with  the  superintendence  and  direction  of  all  the  duties 
of  the  various  officers  in  his  division  or  State,  created  by  this  act. 
The  said  State  Collector  shall  give  bond  with  sureties,  to  discharge 
the  duties  of  his  office  in  such  amount  as  may  be  prescribed  by  the 
Secretary  of  the  Treasury,  and  shall  take  oath  faithfully  to  discharge 
the  duties  of  his  office,  ancfto  support  and  defend  the  Constitution  of 
the  Confederate  States. 

Third.  Thirteenth  section  of  the  said  act  is  hereby  amended  and 
re-enacted  so  as  to  read  as  follows  : 

Section  13.  That  the  lists  aforesaid  shall  be  taken  at  such  times  as 
may  be  prescribed  by  the  Commissioner  of  Taxes,  under  the  direc 
tion  of  the  Secretary  of  the  Treasury,  or  with  reference  to  the  time 
when  the  said  taxes  become  due,  and  the  assessors  respectively  after 
collecting  the  said  lists,  shall  proceed  to  arrange  the  same,  and  to  make 
two  general  lists,  the  first  of  which  shall  exhibit  in  alphabetical  order 
the  names  of  all  persons  liable  to  pay  any  tax,  residing  within  the 
collection  district,  together  with  the  value  and  assessment  or  enumera- 
tion, as  the  case  may  require,  of  the  objects  liable  to  taxation  within 
such  district,  for  which  each  such  person  is  liable,  or  for  which  any 
firm,  company  or  corporation  is  liable,  with  the  amount  of  tax  payable 
thereon ;  and  the  second  list  shall  exhibit  in  alphabetical  order,  the 
names  of  all  persons  residing  ouL  of  the  collection  district,  owners  of 
property,  within  the  district,  together  with  the  value  and  assessment, 
or  enumeration  thereof,  as  the  case  may  be,  with  the  amount  of  tax 
payable  thereon  as  aforesaid.  The  forms  of'  said  general  lists,  shall  be 
devised  and  prescribed  by  the  State  Collector,  under  the  direction  of 


38  '  AN  ACT  TO  AMEND  THE  ASSESSMENT  ACT. 

the  Commissioner  of  Taxes  ;  and  lists  taken  according  to  such  forms, 
shall  be  made  out  by  the  assessor  or  assessors,  and  delivered  to  the 
district  collector  within  thirty  days  after  the  time  fixed  by  this  act  as 
aforesaid,  and  if  any  assessor  shall  fail  to  perform  any  duty  assigned 
by  this  act,  within  the  time  aforesaid,  not  being  prevented  therefrom 
by  sickness  or  other  unavoidable  cause,  every  such  assessor  shall  be 
discharged  from  office,  and  shall  moreover  forfeit  and  pay  the  sum  of 
two  hundred  dollars,  to  be  recovered  for  the  use  of  the  Confederate 
States,  with  cost  of  suit. 

Fourth.  The  twenty-fourth  section  of  said  act  is  hereby  amended 
and  re-enacted  so  as  to  read  as  follows  : 

"  Section  24.  That  all  property,  coin,  currency,  credits,  income  and 
profits,  and  every  article  or  object  subjected  to  taxation  shall  be  esti- 
mated, valued,  and  assessed  at  the  value  thereof  at  the  time  of  assess- 
ment, in  Confederate  Treasury  notes  unless  otherwise  provided  in  the 
law  imposing  the  tax." 

Fifth.  The  thirty  sixth  section  of  the  said  act  is  hereby  amended 
and  re-enacted  so  as  to  read  as  follows : 

"Section  36.  The  compensation  of  district  tax  collectors,  shall  be 
five  per  cent,  on  the  first  twenty  thousand  dollars,  collected  and  paid 
over,  two  per  cent,  on  the  next  thirty  thousand  dollars  collected  and 
paid  over,  one  per  cent,  on  the  next  fifty  thousand  dollars  collected  and 
paid  over  and  one-tenth  of  one  percent,  on  all  monies  collected  and 
paid  over  above  the  sum  of  one  hundred  thousand  dollars,  and  there 
shall  be  allowed  and  paid  to  the  several  assessors  for  their  services  un- 
der this  act,  eight  dollars  for  every  day  employed  in  making  lists  and 
assessments  under  this  act,  the  number  of  days  being  certified  by  the 
district  collector  and  approved  by  the  Stale  Collector,  and  also  eight 
dollars  for  every  hundred  taxable  persons  contained  in  the  list  as  com- 
pleted by  such  assessor  and  delivered  to  the  collector  :  Provided,  That 
in  cities  and  large  towns,  when  in  his  judgment  the  public  interest 
may  require  it,  the  Secretary  of  the  Treasury  shall  have  power  to  in- 
crease the  per  diem  compensation  of  assessors,  not  to  exceed  ten  dol- 
lars per  day." 

Section  2.  Referees  under  the  "  act  to  lay  taxes  for  the  common 
defence  and  carry  on  the  Government  of  the  Confederate  States,"  ap- 
proved April  twenty-fourth,  eighteen  hundred  and  sixty-three,  shall  be 
paid  for  their  services  five  dollars  a  day,  while  so  employed,  and  asses- 
sors and  collectors  shall  have  power  to  compel  the  attendance  of  wit- 
nesses, by  written  summons,  and  to  require  their  testimony  in  any 
matter  or  investigation,  in  reference  to  the  assessments  and  estimates 
of  taxes;  such  witnesses  shall  be  entitled  to  the  same  compensation 
allowed  witnesses  for  attending  upon  Courts  of  record  in  the  State 
where  they  may  be  required  to  attend.  Payments  to  referees  and  wit- 
nesses, shall  be  made  by  the  disbursing  clerk,  in  the  office  of  the  Com- 
missioner of  Taxes,  upon  accounts  certified  as  shall  be  required  by  the 
regulations  of  said  office. 

Section  3.  "When  personal  chattels  or  goods  distrained  for  taxes, 
shall  be  claimed  by  any  person  other  than  the  party  for  whose  default 
the  distraint  is  made,  the  claimant  shall  file  with  the  officer  making  the 
distraint,  an  affidavit,  stating  distinctly  the  nature  and  extent  of  his 
claim  ;  and  thereupon  the  right  of  property  shall  be  determined  asfolj 
lows  :     The  collector  and  the  claimant  shall  each  select  a  disinterested 


AN    ACT     TO    AMEND  THE   ASSESSMENT    ACT.  39 

freeholder  of  the  vicinage,  who  may  call  in  a  third,  in  case  of  disagree- 
ment. If  the  claimant  shall  neglect  or  refuse  to  select  a  freeholder  on 
his  part,  the  Collector  may  select  two,  who  shall  proceed  as  before  pro- 
vided. Witnesses  may  be  introduced  by  either  party,  and  the  deci- 
sion in  each  case  shall  be  final  and  conclusive.  The  referees  and  wit- 
nesses in  such  cases,  shall  be  paid  as  provided  in  the  second  section, 
and  any  witness  failing  to  attend  upon  the  summons  of  referees,  in  any 
oase  meutioned  in  this  act,  shall  be  subject  to  a  penalty  of  one  hun- 
dred dollars,  to  be  recovered  with  costs,  in  any  court  of  competent  ju- 
risdiction. 

Section  4.  The  Secretary  of  the  Treasury  is  hereby  authorized  to 
dispense  with  the  use  of  individual  lists,  bills,  or  statements  required 
of  tax-payers  under  the  provisions  of  the  "  Act  to  lay  taxes  for  the 
common  defence  and  carry  on  the  Government  of  the  Confederate 
States,"  approved  April  twenty-fourth,  eighteen  hundred  and  sixty- 
three,  and  the  "  Act  for  the  assessment  and  collection  of  taxes,"  ap-  * 
proved  May  first,  eighteen  hundred  and  sixty-three,  and  the  Commis- 
missioner  of  Taxes  is  hereby  authorized  and  required  under  the  direc- 
tion of  the  Secretary  of  the  Treasury,  to  devise  the  manner  and  form 
of  making  returns  and  estimates  of  taxes,  and  to  establish  such  sys- 
tem as  may  be  deemed  best  for  the  assessment  and  collection  of 
the  taxes,  without  the  individual  lists,  bills  or  statements  aforesaid ; 
Provided,  That  the  estimates  of  referees  shall  be  made, as  heretofore, 
in  accordance  with  the  provisions  of  the  acts  aforesaid. 

Section  5.  If  the  Treasurer,  or  Assistant  Treasurer,  or  depositary 
of  money  of  the  Confederate  Slates,  or  any  clerk  in  the  office  of  such 
treasurer,  assistant  treasurer,  or  depositary,  or  any  collector  of  taxes, 
shall  prior  to  the  first  day  of  January,  eighteen  hundred  and  sixty-four, 
in  the  course  of  the  lawful  business  of  such  officer,  have  received  in 
payment  or  on  deposit  in  such  office,  any  forged  or  counterfeit  treasury 
notes,  and  shall  establish  by  proof  to  the  satisfaction  of  the  Secretary 
of  the  Treasury,  that  the  receipt  of  such  forged  or  counterfeit  treasury 
notes,  was  not  the  result  of  any  want  of  diligence  or  care,  and  atten- 
tion, on  the  part  of  such  officer,  but  was  in  good  faith  a  mistake,  in- 
volving no  fault  on  his  part,  said  Secretary  shall  have  power  to  re- 
lieve such  officer  from  liability,  on  account  of  any  forged  or  counterfeit 
note  so  received. 

Approved  February  fTth,  1864. 


INDEX. 


Accounts  to   be   kept  at  thJ  treasury  of  all    monies 
&c  .         '  34 

Act,  life  of  the,  10 

Act  Assessment,  not  to  altir,  impair  or  repeal  tax 
act,  86 

Apothecaries  5 

Appeals  from  assesmentg,  how  made,  19,  26 

collectors  to  hear  and  determine,  26 

what  question  shall  be  determined,  26 

1 1  be  made  in  writing,  26 

Appointments  of  officers  to  be  made  by  President 
to  expire  in  certain  cases,  36 

Articles  taxed  ad  valorem,  16,17 

Assessments,  time  of,  2,12,16,  IS 

how  to  be  made,  16,  '23 

val  tation  of,  23,  36 

Assess  >rs,  how  appointed,  22 

q  laliiication  and  oath  of  office  of,  22 

penalty  for  failure  to  make  oath  23 

to  make  lists  in  case  of  failure    of  tax. payer 

to  do  so,  23 

authorized  to  enter  premises,  24,  25 

failure  ti  perform  duties,  penalty  for,        26, 
to  have  right  of  entry  to  alt  premises,  25, 

nny  administer  oaths,  9, 

to  deliver   estimates  to    collectors  and  file 

receipts 
to  transfer  estimates   of  tax  in  kind  on  to- 
bacco, iScc, 
to  reci  tire  statement  of  quality  of  tobacco  tax- 
ed in  kind  &c, 
for  tax  in  kind  to  be  appointed  by  Secretary 

of  War, 
of  tax  in  kind  to  be  different  from  assessors 

of  money  tax, 
duties  of, 
compensation  aid  fees  of,  14,  35, 

Auctioneers, 

Auction  sales  for  registered  dealers 
official, 

Bacon,  9, 

tax  in  kind  on,  may  be  commuted, 
tithe,  exemptions  from, 

Bakers, 

Bank  bills 
notes, 
of  issue, 

Bankers, 

Beeves,  12, 

Bill  of  sa'e  of  marshal  to  be  prima  facie  evidence 
of  tit'e, 

prima  facie  evidence   of  right  of  officer  to 
sell 

Bills  of  exchange, 

Billiard  rooms, 

Blankets, 

Books,  newspapers  &c,  sales  of,  exempt, 

maybe  inspected  by  collector  and  officers, 

Bonds  of  Confederate  States,  tax  on, 

Bond  State  collector  to  fcive, 
district  collector  to  give, 
of  disbursing  clerk, 
made  payable  to  the  Confederate  States, 

Boots,  9, 

Bowling  alleys, 

Brewers, 

Brokers, 

Brokers,  cattle, 

Business  to  be  registered, 

Butchers. 


Cattle,  J2 

Cattle  brokers,  '  5 

Certificatas  of  referees  conclusive,  9.  39 

of  oath  of  assessor  to  be  to  be  given  to  collec- 
tor, 22 
Chief  clerk  to  commissioner  of  taxes,  appointment, 

of,  37 

Circus,  4 

Claim  of  government  when  accruing  to  land  sold 

for  taxes,  3) 

Classification  of  details  of  tax,  27,  34 

Coal,  17 

Collector  district,  how  appointed,  22 

qualification  and  duties  of,  22 

shall  s<ive,  renew  and  strengthen  bond,  22 

to  take  oath  of  office,  22 

may  appoint  deputies  and  require  bonds,  22 

responsible  for  deputies,  22 

bond  of,  to  be  security  for  deputy,  22 

property  of,  to  he  bound  by  statutory  lien,        28 

compensation  of,  35,  34 

to  receipt  for  estimates  &c,  14 

to    arrange    estimates     and    make    general 

lists,  25,  27 

shall  submit  lists  to  all  persons,  26 

has  power  to  examine  and    equalize  valua- 
tions, 
shall  hear  and  determine  appeals, 
to  forward  evidence  u.  ..    ^«  of  appeal, 
to  make  lists  and  forward      1  State  collector, 

&c, 
To  give  noti:e  of  time  for  paying  tax»s, 
how  to  proceed  in  case   of  failure   to  pay 

taxes 
authorized  to    seize  real    estate  in   certain 

cases.  27,  23 

authorized  to  distrain  in  certain  cases,  27,  3» 
how  to  proceed  when  property  seized  is  not 

divisible,  28, 29 

how  to  proceed  when  property  is  insufficient 

&c  ,  28,  29 

shall  keep  record  of  sales,  30 

How  to  dispose  of   surplus  of  proceeds  of  ,. 

sales,  23, 29 

shall  render  account  of  all  charges,  28 

authorized  to  collect  or  prosecute  for  all  taxes,    33 
may  remit  tax  in  certain  cases, 
shall  make  certificate  of  redemption  to  clerk 

of  court, 
shall  complete  collections  and  render  ac- 
counts, 31) 
sh  '11  sign  duplicate  receipts  for  taxes,  30 
shall  give  receipts  for  all  collections,  30.  32 
to  be  charged  with  whole   amount  of  taxes, 

Ac,  31,34 

how  to  be  credited,  31 

may  compel  attendance  referees,  &c,  38 

Collectors  State,  how   appointed  and  qualification 
of,  19,  21,  37 

salary  and  duties  of,  21,  37 

bond  and  oath  of,  21,  37 

shall  make  montuly  returns  of  all  monies,  39 
shall  furnish  commisssoner  with  lists.  &c,  31 
to  report  d.  linqu°nt  collectors.  31 

to  clnasify  details  of  tax,  34 

may  refund  money  in  certain  cases,  19,  34 

sec.  39 — assessmeat  act  not  to  apply  to,  19 

Cclltction  district,  how  created.  21 


19 
30 


Commissaries  authorize 
in  certoVn  cases, 


to  collect  tax  in  kiad 


13 


42 


IKDix. 


4 

si 

21 
31 

21 

.' 

31 
21,  S5 

3.i 

16,17 

38 

6 

3 

IT 


Commission  merchants, 
Commissioner  of  taxes, 

office  of,  created, 

appointed  by  the  President, 

Salary  of, 

duties,  r  f. 

clerical  force  of. 

to  eata  ilish  rules  and  regulations, 

to  is-rne  warrant  of  dibtress, 

to  frame  Instruction!, 

t  j  extend  time  for  com;letiag  duti 
OompaqieS  tax    n  !-har>.F  <it 
Compensation  of  witnesses, 
Confectioners, 

Contractors  for  the  government, 
Corn,  S 

Oorpor  itiocs  to  reserve  one-te'-th  annual  earnings. 
Cotton,  ,.■  13  if 

wool  A.c  ,  to  be  distributed  to  agent  of  8ecre- ' 
tary  of  the  Treasury,  13 

cloths,  q 

Crcv.Uts,  j- 

estimate  and  valuation  of,  how  t  >be  made,      82 
Counterfeit  ioi^  collectors,   4c  ,  when  relieved 

from  likbilitj  lor  receipt  of,  39 

C  ':r  JY 

ira  T.-holesale,  j  3 

retail,  'a 

tax  on  wholesale,  2 

Vtx  on  retail,  2 

in  liquor,  wholesale.  2 

ia  liquor,  retail,  2 

1)90  ts,  j  1 

Daductions  from  ad  valorem  tax  for  1804,  r    «.   16 

Deeds  for  property  Bold  for  tax  <«,  how  wade.     '         3j 

shall  include  all   land  sold  to  one  person  at 
same  time,  30 

of  conveyance  to  be  given  by  marshal,  82 

Defaultir  "  collectors,  how  proceeded  against,  31 

Dentists,  5 

Depositaries,   Secretary  of  the  Treasury  to  desig- 
nate 

receipts  of,  to  be  "^uchers  for  State  collec- 
tors,        ".  >jr   -^*j 

regulation  for      *  be  prescribed, 
Deputy  collectors,  h   „  and  by  whom  appointed, 

authority  of,  I 

bond  required  of, 

may  act  in  caso  of  collector's  disability.      22 

to  act  in  case  of  collector's  death, 

how  long  to  act. 

Id  case  of  default  of,  remedy, 

bond  of  to  be  available  to  heirs  of  collector, 

authorized  to  collect  all  taxes  or  prosecute 
for  same, 

Detailed  soldiers,  daily  wages  of,  exempt,  20 

Disbursing  clerk,  bond,  dutiei  and  compensation       3A 
Distillers,  '         3 

of  fruit  for  ninety  days  or  less  S 

Distrain,     collectors   authorized     to,    in    certain 

cases,  27, 85 

notice  of  to  be  given  27 

Distraint  of  lands  and  goods  of  collector  and  sure- 
ties, 

niiy  bo  made  of  property  about  to  bo  moved 
without  payment  of  taxes, 
Distrained,  right  of  property,  how  determined 

goodd  when  returnable  to  owner, 

property,  how  disposed  of,   when  not  divisi- 
ble, 

property,  when  insufficient  t.»  pay  taxes, 
Dividends  of  stockholders,  when  exempt 
gating  houses, 
Eligibility  to  office, 
automates,  \\,  14,  25 

general  lists  of,   to  be  made,  14 

of  income,  8 

and   valuation  of  property,  ice.,  kow   to   be 
made,  18 

Bvidouce  10   cases  of  appeal   *0  be  forwarded  to 

State  collector  SO 

Axehaovu,  bil-s  of,  IT 

'fflx^outora,  duties  of,  14 

Exemptions,  *,  5,  If,  13,  14,  IT,  SO 

BxUrtion  by  collwtor,  ponalty  for,  It 


I   'r.ilnre  to  pay  taxes,  ponalty  for,  27 

I  False  returus,  9 

swearing  deemed  perjury,  Sij 

peusity  for,  34 

:  F.:,r.  11 

1   Fiduciaries  answerable  for  all  taxes  ice  ,  14 

Fiues  »ud;  penalties  to  be  recovery  1  for  use  of  Con- 

lederw!  States,  3? 

j  Flour.  9,  17 

Fodder,  17 

Forage,  Secre'ary  of  War  to  sel'.  in  certain  cases,        13 

F«reigners  doing   business     in    ihe    Confederate 

States.  8 

Fraudulent  list,  penalty  for  making.  24 

valuation,  how  made  in  case  of,  ~* 

Fruit,  distillers  of,  * 

Oold,  15    17 

wares,  15 

co'n.  bullioa,  .Vs.,  H 

(1'iardians,  14 

Harness,  IT 

Hats,  17 

H»v,  »,17 

Hides,  IT 

Hogs,  slaughtered,  12 

Horses,  13,  IT 

Hoteis.  * 

Incomes,  6 

tax  on,  8 

-tax  on,  when  and  kow  collectable,  8 

not  to  iaclude  products  of  la-i  1  taxed  in  kind,      8 

deductions  from,  when  and  how  to  be  made,        t 

how  estimated,  B 

wh>>-:  i  xempf;  8 

estimates  of  to  be  delivered  to  cdJle  14 

additional  tax  on,  when  to  be   agteeted  and 

co'lected,  16 

for  year  1564,  when  to  be  exempt,  16 

Inns, 

Interest  a'.lowed  on  prepayments  of  taxea,  96 

certificates  of,  not  transferable,  16 

Iron,  »,  17 

Jewels,  jewelry,  Ac,  16 

Jugglers,  4 

Lawyers,  * 

Leather,  ».  IT 

Lessor  released  when  tenant  has  paid  tithe, 
Lien,  statutory,  t«x  shall  be  a,  8S 

for  tax  to  attach  from  date  of  .n.»'.jtnent,  :* 

Liquors, 

wholesale  dealers  in,  2 

retail  dealers  in,  2 

List*,  individual  may  be  dispensed  with,  .  ** 

two  general,  to  be   made  by  district  collec- 
tors, 86,  8T 
character  of   general,  to  be   made  by  district 

collectors,  25,  17 

time  and  place  of  making,  to  be  advertised,       24 
when  and  where  open  to  inspection,  .4 

appeals  from,  when  and  where  to  be  received,  24 
to  be  aiade  and  foi  warded  to  State  collector 

*c ,  « 

when  tax  payer  faiU  to  wake,  24 

of  non-residents,  how  they  may  ke  Made,  24 

•hail  be  accepted  when  made  aad  subscribed  bf 

Assessor,  24 

penalty  for  fraadaleat,  24 

Livery  Stable  keepers,  * 

Manufacturer*, 
of   iron. 
Manufacturing  and    Mining, 

MarsWt!  to  levy  nud  collect  hy  diiUess  aad  sale,  It 

bill   of  sale  of,  to   be  prima  facie  evidence  o! 

title,  »* 

to  make  and  deliver  de.d  of  conveyance,  M 

Mechanics  products,  when  exempt, 
Merchandise,  sales    of, 
Merchants  c  •mmbsion, 

Molasses,  *•  M 

Monies  collected  as  tax-s  (kail  ke  foiwa  aed  to  State 

collector, 
Mules,  U|     ' 

Sails,  17 

Navigating;  enterprises, 
Nour«':deut«,  property  of,  kow  aase«»e4,         .»tj;      24 


INDEX 


43 


may  pay  all  taxes  t,r>  State  collector,  8J 

Notice  of  increase  of  valuation  to  be  served,  26 

.   of  time  of  paying  taxes  to  be  given,  27 

of  seizure  o.'  Real  Ksta'e  Ac,  to  be  given,         "7 
Oath  of  oBice  District  collector,.  22 

of  office  State  collect.. r,  ?       '21 

Ofi.tb.  assessor  or  collector  may  administer,  9, 11,  34 

certificate  of  assessor's   oath  to  be  given  to  col- 
lector, '22 
Oais,                                                                                 9,  17 
Papers  of  lands  Bold  for  taxes  to   be  paid  for   by  pur- 

Cha  er  19 

Pawnbrokers, 
Pedlers, 
Penalty  for  fraudulent  list, 

how  prosecuted, 

for  failure  of  assessor  to  perform  duti. 

for  failure  to  pay  taxes  when  due, 

for  extortion  by  collector, 

for  refusal  to  admit  collector  and  officers, 

/or  false  swearing, 

and  fines  to  be  recovered  In  name  of  Confed 

erate  States, 
Photographers, 
Physicians, 
Plate, 
Pork, 
Post  Quartermaster's,  duty  of 

to  receive  estimates  and  give  receipt?. 

to  collect  and  deliver, 

to  be   liable   and  account  for  all  receipts   of 

taxables, 

to  state  accounts  and  make  returns, 

to  deliver  estimates  in  case  of  failure  to  col- 
lect, 

to  transfer  estimates  In  certain  cases, 
Potatoes,  sweet,  commutation  of  tax  in  kind  on, 
Prepaynu-H  ;s,  taxpayers  has  privilege  to  make 

certificate  of,  not  transferable, 
Profits, 
Property. 

of  non-resident  tax-payers,  low  assessed, 

advertised  for  sale,  how  disposed  of,  when  in- 
sufficient to  pay  taxes;  2S,  29 

when  sold  for  tixes,  how  and  when  redeem- 
able, 29 
Prosecutions  for  failure  t*  pay  taxes  how  made,  27 
Purchases  of  property  for  Confederate  States,  to  be 

credited,  81 

Quartermasters  authorised  to  collect  tax  in  kind  in 

certain  cases,  (see  Post  Quartermaster's,) 
Real  Estate  may  be  seised  by  collector  in   certain 
cases,  27 

Receipt*    of   Quartermaster's   or   Commissaries  for 
tax  in  kind  to  be  good, 

for  taxes  to  be  made  in  duplicate, 
Record   of  sales   of  property,  by  whom   and  how 

made, 
Redemption  of  property  sold  for  taxes,  28,  29,  84 

of  property  of  infants,  idiots,  Ac  29 

certificate  of,  to  be  made  by  collector, 

monies  to  be  paid  purchasers  of  lands, 
Referees,  how  selected, 

certificate  oi,  conclusive, 

compensation  of 

District  collectors  and  assessors  to  compel  at- 
tendance of,  88 
Refund,  Stale  collectors  may  in  certain  eases           19,  34 
Register,  when  necessary  to  make  a  new,  2 

separate  for  each  business,  1 

Registration  of  business,  how  and  when  to  be  made,     1 

failure  to  make,  1 

Relief  of  tax  payers  in  certain  cases,  19,  34 

of  officers  in  certain  cases,  39 

Remedy  for  tax  payers  applying  for  relief,  34 

Rents,  deductions  from  in  certain  cases,  7 

Retail  dealers,  who  are,  2 

in  liquor,  8 

ta<x  on,  2 

Returns  to  be  made  by  tax  payers  to  assessors,  un- 
der oath,  6,  9    28 

character  and  forms  of,  6,  23 

commissioner  of  taxes  to  determine  manner  of 
making,  6 

false,  24 


3 

5 
»4 
24 
26,  3R 
27 
32 
82 
S8 

33 

5 
5 

18 
9,  17 
12 
12 
12 

18 

13 

18 
18 

la 
86 

30 

9,  17" 

16 

25 


penally  for  f.;1     , 

penAit*  for  failure  to  make, 


34 
9,  38 
9,33 

33 


28 


30 


24 
24 

;:                                                                                      0,  17 

Right  -  ;   entry  to  collectors,  assessors,  Ac.,            25,  82 
Utiles,  and  initiations,   Secretary  ot  Treasury' to 

make.  15 

Ssa  rii  8,  0 

Kales  at  auctiou,,  2 

utt&fhctlou  for  registered  dealers,  2 

ac    aiK't:  .1.    o'i'C.il,  '£ 

Sales  of  property,  collectors  shall  keep  records  of  30 
what  the  records  of  shall  exhibit,  80 
made  by  deputy  shall  be  stated  to  collector,  30 
surplus  proceeds  from,  paid  to  proprietor,  28 
|  Salt,                                                                             9,  17 
Secretary   of  the  Treasury   to   designate  deposita- 
ries,        •  80 
to  collect  money  value  of  certain  articles,  13 
to  make  rules  and  regulations,  15 
Secretary  of  War  to  sell  forage  in  certain  cases,  13 
Shares,  bank,  Ac,                                                •  36 
tax  on,  16 
Ship  building,  7 
Shoes,                                                                              9,  17 
Silver,                                                                             16,  17 
wares,                                                                 16,  17 
Slaughtered  hogs,  12 
account  of  to  be  exhibited,  12 
tax  on,  12 
Specific  tax,  1 
when  to  be  paid; 

to  be  doubled  in  eertaiu  cases,  1 

Stable  keep    s,  5 
State  collector,  (see  collector  State,) 
Statutory  lien,  tax   assessed  on   each  person  shall 

be  a  28 

Steel,  17 

Stocks,                                                                   •  17 

Sugar,                                                                                   9,  17 

Surgeons,  5 

in  army  or  navy  exempt,  5 

Taverns.  3 

Tax  Division,  each  State  to  ""'  stitute  a                   21,  37 
Tax  in  kind,                                    '*W 

assessor  of,  howapp..  duties,   eompen- 

sation,  Ac,  14 
how  estimated,  10 
how  estimated  in  c.iss  of  disagreement,  10 
estimate  of,  to  be  conxlusive,  11 
estimate  of,  to  be  given  to  collector  and  pro- 
ducer, 10 
reservations  of,  9 
exemptions  from,  10 
how  and  wnen  to  be  deli- ered,  11 
penalty  in  case  of  failure  to  deliver,  11 
government  to  furnish  sacks,  Ac,  11 
producers  allowed  transportatioB,  11 
partial  payments  of  to  be  endorsed  on  esti- 
mates, 13 
collector  to  issue  warrant  of  distress  in  ease 

of  failure  to  deliver,  11 

tenant  to  pay  tithe  of  rent,  11 

value  of,  when  to  be  deducted,  16 
money  value  of,  to  be   collected  in  certain 

cases,  13 
may  be  remitted  in  certain  cases,                    •  19 
on  bacon  n  ay  be  convmu  ed,  20 
on  sweet  potatoes,  authorised   to   be   com- 
muted, 19 
on  tobacco  to  be  collected   by  agents  of  Sec- 
retary of  the  Treasury.  20 
on  tobacco  how  to  be  delivered,  20 
on  wool  to  be  retained  as  supplies,  18 
Tax  payer  to. make  under  oath,                                 6,  9,23 
non-residents,  property  of,  how  assessed,  25 
non  residents,  privilege  of,  in  making  lists,  33 
how  prosecuted    in  case   of    failure  to   pay 
taxes,                                                               28,  29 
Theatres,  4 
Tobaeco,  statement  of  quality  of  to  be  given  to  as- 
sessor, 20 
tax  in  kind  on,  to  be   collected  by  agents  of 

the  Secretary  of  the  Treasury,                    13,  20 

how  to  be  delivered,  20 

Tobacconists,  4 


44 


INDEX. 


14 


18 


Trustee3,  guardians,  executors,  &c,  duties  of 
Value  of  tax    in  kind   to   be    deducted  froift  ad 

valorem  tax, 
Valuations,  how  madeln  case  of  fraudulent  returns, 
may  be  equalized  by  District  collector, 
not  to  be  increased  without  previous  notice, 
of  property,  credits,  &c,  how  to  be  made, 

32,  86,  38 
Wages  of  detailed  soldiers  exempt  from  tax  as  in- 
come, 20 

•    k 


Wagons, 

17 

Watches, 

16 

Wholesale  dealers 

2,  3 

who  are, 

2,  3 

tax  on 

2    8 

Wheat, 

"'it 

Wool, 

13,  IT 

collected  as 

tax 

in 

kind  to  be 

rat 

a  hied 

as 

sup. 

plies. 

18 

Woolen  cloths, 

9,  IT 

V 


0     ,, 


